中小企业内部控制存在的问题与对策研究

论文总字数：20324字

摘 要

中小企业是现代国民经济的重要组成部分，中国的中小企业数量多，所占比例大。其中中小企业在为我国经济做出巨大贡献的同时，也提供了很多的就业机会，特别是解决了城镇居民的就业问题。上缴利税占 50%。随着科学技术的发展，中小企业相对于以前来说，创造力不断增强，越来越看重技术的发展进步，坚持创新驱动发展战略。中小企业有着广泛的社会经济基础，因此不论是在发达国家，还是在发展中国家，中小企业的数量都占据着绝对的优势。

中小企业在发展的过程中并不是一帆风顺的，存在诸多的问题，比如资金筹集渠道狭窄，市场竞争力薄弱，抗风险能力弱等，这些问题与企业的内部控制存在着一定的联系。我国中小企业普遍存在内部控制意识不足，内部控制制度不完善的情况，导致企业内部管理秩序混乱,以致最后管理失控,从而加重影响了中小企业的经济效益,阻碍了中小企业的发展。本文从内部控制的理论出发，分析当今中小企业内部控制存在的问题然后以辣妹子食品有限公司为案例，做出问卷调查，具体分析辣妹子在内控制方面存在的一些问题。最后，在分析论的基础上提出强化中小企业实行内部控制的必要性及具体对策,使内部控制能够真实准确的反应生产经营活动的实际情况，提高防范风险的能力，同时增加企业经营决策管理控制能力, 进而全面提升中小企业管理效率，形成企业良好的运营模式。

关键词：内部控制；中小企业；问题；对策

THE ROLE OF INTERNAL CONTROL IN MANAGING THE RISKS SPECIFIC TO THE FINANCIAL FIELD

Abstract

Respecting art. 5 para 2 of the Government Ordinance no. 119/1999 on internal/managerial control and preventive financial control, republished, with subsequent amendments, the Secretariat General of the Government issued the Order no. 400/2015 for approving the Code of internal managerial control of public entities comprising the internal control standards in public entities and the regulations on the duties and responsibilities of managers.

The Code of internal control comes in the form of internal control standards, which represent an important aid for managers in the knowledge of the general principles of good practice in terms of establishing general objectives by reference to a reference system and identification of a minimum set of management rules. In terms of forms, internal control can manifest through self-control, chain control, hierarchical control, and depending on the time of exercise, it may be ex-ante (before), concomitantly (in kind), ex-post (after) the operations subjected to control.

This code created the general manager"s responsibility of deciding on the control measures required for the implementation and development of its internal control system, taking into account the specificities of the institution he leads and the internal control standards.

They also empower other persons occupying management positions, who are specialized in the implementation and development of operational procedures at their specific level of responsibility, punctual inspections and the organization of control activities through teams and specialized committees, depending on the identified activities and risks, resolving the observed failures or irregularities and reducing or maintaining an acceptable level of risk.

Through this delegation of responsibility which also means total involvement in organizing a control system most efficiently, managers have the legal mechanism and instrument to organize and implement their own system of internal control, not needing to wait for someone from outside to organize the control system. The actual control activities may include: observation, endorsement, approval, decision, resolution, decision, resolve, planning, verification, analysis, separation of duties, reporting and monitoring.

Keywords: strategy of public internal control；internal control； internal control standards；preventive financial control；credit officer

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 2

1.3.1 研究内容 2

1.3.2 研究方法 2

1.4 文章研究框架 2

第二章 文献综述 3

第三章 内部控制相关理论 4

3.1 内部控制的概念 4

3.2 内部控制的原则 4

3.3 内部控制的五大要素 4

3.4 内部控制的特点 4

第四章 中小企业内部控制存在的问题 6

4.1 内部控制基础薄弱 6

4.2 缺乏风险管理体系 6

4.3 控制活动薄弱 6

4.4 信息沟通不顺畅 6

4.5 内部监督缺失 7

4.6 以辣妹子食品有限公司为例 7

4.6.1 公司背景介绍 7

4.6.2 经营现状和财务分析 7

4.6.3 公司内部控制分析 7

第五章 中小企业内部控制相关对策 12

5.1 内部控制环境建设 12

5.1.1 提高管理层内部控制意识 12

5.1.2 重视企业文化 12

5.2 提高防范风险能力 12

5.3 提高控制活动执行效力 12

5.4 及时沟通 13

5.5 加强内部监督 13

结 论 14

致 谢 15

参考文献（References） 16

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