我国中小企业内部控制制度研究

论文总字数：21739字

摘 要

发扬中小企业的优势是强盛当前中国经济，最终完成工业化的重要渠道。在我国国民经济中，中小企业占有举足轻重的位置，而其中内部控制又经常是它们发展的基础。在此背景下，本文围绕目前我国中小企业关于内部控制制度存在的问题和解决方法进行研究。

本文首先使用文献参阅法，经过对内部控制制度和我国中小企业概念的了解以后，发现内部控制制度的必要性、急迫性和重要性，然后逐渐深入发掘我国中小企业内部控制的现状，以及存在的问题，并且根据所提出的问题找到了相应的改进意见，希望能使他们能解决当前的实际问题，提高经济效益，保持企业平稳健康发展。最后，以F公司为例，进一步分析内部控制在实例中的现状和问题，并且还从F公司自身情况出发，给F公司关于内部控制制度的管理提出了一些建议。

通过改善企业的外部控制环境来帮助企业发挥内部控制的作用。从宏观角度看，整个社会经济大环境应该要为中小企业发展内控制度提供一个良好的环境，政府应该要发挥它对经济的引导作用，倡导并鼓励我国中小企业对内部控制制度进行科学有效的管理，完善相应的法律法规以保护自身利益。通过改善内部控制环境来完善企业的内部控制。努力提高管理人员和员工的组织的和专业技术，通过岗前培训和不定期的一些专业培训来帮助企业员工不断地提升自己的能力，更好地位企业创造效益。在中小企业建立内部制度中，要采取科学正确的方法和程序，建立一套风险导向机制和监督机制，以期防范未来可能会遇到的风险和企业内部的舞弊情况。

关键词：中小企业；内控制度；控制环境；监督

Study on China small and medium enterprise internal control system

Abstract

 Develop small and medium-sized enterprise has the advantage of strong current Chinese economy, finally complete industrialized important channel. In the national economy in our country, occupies an important position of small and medium-sized enterprises, and the internal control is often the basis for the development of them. In this background, this article around at present our country small and medium-sized enterprises (smes) about the problems existing in the internal control system and the solution were studied.

Refer to the method, this paper use the literature on the internal control system and the understanding of the concept of small and medium-sized enterprises in our country, found the necessity, urgency and importance of internal control system, and then gradually deep, the current situation of our country small and medium-sized enterprise internal control, as well as the existing problems, and according to the proposed problem to find the corresponding improvement Suggestions, hoping to enable them to solve practical problems, improve the economic benefit, keep smooth and healthy development of enterprises. Finally, F company, for example, a further analysis of the status quo and problems of internal control in the instance, and also from F the company"s own situation, to the F company about the management of the internal control system put forward some Suggestions.

By improving the control environment to help enterprises to play the role of internal control of enterprise external. From the macro point of view, the environment of the whole social economy should provide a good environment for the development of the internal control system of small and medium-sized enterprises, the government should play its leading role in the economy, advocate and encourage small and medium-sized enterprises of our country scientific and effective management of the internal control system, perfect the corresponding laws and regulations to protect their own interests. By improving the internal control environment to improve the internal control of enterprises. To improve the management and staff in the organization and professional technology, through the pre job training and regular professional training to help some employees to improve their ability, better position of enterprises to create benefits. The establishment of internal system in small and medium sized enterprises, should adopt scientific methods and procedures correctly, establish a risk oriented mechanism and supervision mechanism, in order to prevent future may encounter risks and internal fraud.

Key words: small and medium-sized enterprises; Internal control system; Control environment; supervision

目 录

摘 要············································································· I

Abstract············································································· II

第一章 绪 论····································································· 1

1.1 研究背景······································································· 1

1.2 研究的意义····································································· 1

1.3 研究思路及内容································································· 1

1.4 论文框架结构··································································· 2

第二章 文献综述····································································· 2

2.1国内关于企业内部控制制度的研究综述·············································· 2

2.2国外关于企业内部控制制度的研究综述·············································· 5

第三章 我国中小企业内部控制的现状及存在问题········································· 7

3.1 我国中小企业内部控制现状······················································· 7

3.1.1 内部环境不完善······························································ 7

3.1.2 风险评估体系不健全·························································· 8

3.2 我国中小企业内部控制的存在问题················································· 9

3.2.1 内部环境不完善······························································ 9

3.2.2 外部环境不健全·····························································10

3.2.3 没有相应的规避方法························································· 10

第四章 完善我国的中小企业内部控制制度的建议········································ 11

4.1 改善内部环境·································································· 11

4.2 改善外部环境·································································· 12

4.3 采取正确的方法和程序·························································· 12

第五章 F公司内部控制实例分析······················································ 14

5.1 F公司背景介绍································································· 14

5.2 F公司内部控制制度运行情况····················································· 14

5.2.1 F公司内部环境的分析························································· 14

5.2.2 F公司外部环境的分析························································· 15

5.2.3 F公司应对风险的方法························································· 15

5.3 针对F公司内部控制问题的解决措施·············································· 15

5.3.1 对F公司内部控制环境的建议·················································· 15

5.3.2 对F公司外部控制环境的建议·················································· 16

5.3.3 对F公司采取方法的建议······················································ 16

结 论············································································ 17

致 谢············································································ 18

参考文献（References）································································ 19

第一章 绪 论

1.1 研究背景

在现今高速发展的信息时代，中小企业的壮大对各国经济的发展越来越不可或缺，中小企业日渐成为国民经济稳定发展的重要支柱。中国在经过30多年的快速增长后，国民经济目前处于快速增长向中速增长的过渡时期。在2014年第三季度，GDP增长率下降7.3%，在科技研究没有取得重大突破的前提下，受资本边际贡献率和劳动力水平下降，效益成本上升的影响，中国经济的增幅一直下降。在这样的背景下，中国经济增速下滑已经超越阶段波动的范畴，成为未来一段时间的趋势。2015年，在经济增幅和劳动生产率增幅下滑的趋势下，国内汽车、住房。饭店等行业带动的消费逐渐减少，预估最终的消费支出将出现回调势头。所以在国内宏观调控增速下滑的时候，对中小企业发展力量对经济影响的研究不容忽视。

1.2 研究的意义

发展中小型企业的力量是我国在建设社会主义市场经济，实现工业化的重点。近年来，国家鼓励中小企业积极发展，如今已成燎原之势。内部控制历来对企业发展起着重要作用，就如今大多数中小企业来讲，其内部控制制度都存在各自的问题，内部控制制度在中小企业中还没有形成一个体系，只是简单地照搬照抄了一些大企业的内部控制制度。大多数中小企业的内部控制制度都是借鉴国内外知名的大公司的内部控制制度，这其中存在着很多问题,比如资产规模小，管理人员少，经营管理不科学，管理者很多都没有学过系统的管理方法等等。我国公司内部治理结构中存在的不合理的现象，也进一步加大了公司内部控制和治理的难度。如何通过建立企业的内部控制系统，有效防止资源的浪费和欺诈行为的出现，提高运营效率，降低公司开支成本，提高整个企业的效益，推进和完善企业内部控制制度的建立，完善公司治理机制，提高企业的控制的程度，对我国中下企业的良好运营有着许多现实意义。

1.3 研究思路及内容

主要通过网络与图书馆的书籍、杂志以及相关研究报告来收集有关我国中小企业内部控制制度方面的资料，以及专家对这类问题的研究情况，并加以分析。利用所学习的经济管理和财务等方面的专业知识，结合目前我国市场经济发展的状况以及财经法规，提出自己的观点、建议和意见，并融合所有信息进行分析。

本文才用提出问题-分析问题-解决问题的方式，首先了解了我国内部控制制度和中下企业界定的概念；其次根据我国中小内控制度的现状，提出一些问题，并且根据这些问题做了相应的分析，提出了自己的建议；最后举了小企业F公司的案例，来具体分析内部控制制度在实际运用中的问题，并且根据这些暴露的问题对F公司的内控制度提出了改进意见。

1.4 论文框架结构

第一部分：绪论；

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