中小企业内部控制存在的问题及对策分析

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中小企业内部控制存在的问题及对策分析(论文10000字)
摘  要
随着改革开放的发展。我国中小企业的数量在不断增多,期间得到了空前的发展,获得了迅速的成长,相关材料显示,我国中小企业数量达到900多万家,截止2011年第三季度,中小企业在社会经济发展过程中发挥着无法替代的作用,中小企业的创立为我国拓宽了就业渠道,增加了就业岗位,为我国GDP的提升,做出了不小的贡献。
但是,跟着经济社会的不断成长,我国中小企业的成长状态却不容乐观。据专家统计,我国的中小企业平均每分钟有9家倒闭只有10%的企业能够生存三年以上,中小企业的平均寿命只有2.9岁[1]。我国中小企业具有数量多,规模小的特点,但是成本较低,物资缺乏,资金薄弱,家族化管理,综合实力薄弱,内部控制制度混乱,风险意识薄弱,从业人员素质较低,制度管理不善等原因导致其在激烈的市场竞争处于弱势地位,从而也影响到中小企业的发展,由此可见,中小企业中内部控制所存在的问题尤为突出。
关键词:中小企业;内部控制;内部控制现状;内部控制存在的问题

ABSTRACT   
With the development of reform and opening up. The number of small and medium-sized enterprises in China has been increasing, the period has been an unprecedented development, access to the rapid growth of related materials show that the number of small and medium enterprises in China reached 900 million, as of the third quarter of 2011, small and medium enterprises in the socio- Play an irreplaceable role, the creation of small and medium enterprises for our country to broaden the employment channels, an increase of jobs for China's GDP to enhance, made no small contribution.
However, with the continuous economic and social growth, the growth of China's small and medium enterprises is not optimistic. According to expert statistics, China's small and medium enterprises with an average of 9 per minute only 10% of enterprises can survive more than three years, the average life expectancy of small and medium enterprises only 2.9 years[1]. China's small and medium-sized enterprises have the characteristics of small quantity and small scale, but the cost is low, the material is lacking, the funds are weak, the family management, the comprehensive strength is weak, the internal control system is chaotic, the risk consciousness is weak, the quality of the employees is low, the system is mismanaged The reason is that it is in a weak position in the fierce market competition, which also affects the development of small and medium enterprises, we can see that the internal control of SMEs in the problems are particularly prominent.
Key words:
Small and medium-sized enterprises; Internal control; Internal control status; Internal control problems
 


目 录
摘  要    I
ABSTRACT    II
目 录    III
第1章 绪论    1
1.1研究背景    1
1.2研究的目的及意义    1
1.3研究的国内外文献综述    2
1.4研究的主要内容    2
1.5研究的思路及方法    3
       1.5.1研究思路                                              3
       1.5.2研究方法                                              3
1.6研究的创新之处    4
第2章 相关概念界定及理论基础研究    5
2.1相关概念界定    5
2.1.1内部控制的概念    5
2.1.2内部控制的特点    5
2.1.3中小企业的概念    5
2.1.4中小企业的界定    5
2.1.5中小企业的特点    6
2.2理论基础研究    7
2.2.1内部控制的发展    7
2.2.2内部控制的作用    8
2.2.3内部控制五要素    8
第3章 巨人集团内部控制存在的问题及原因    9
3.1巨人集团的发展    9
3.2巨人集团内部控制存在的问题    9
3.2.1缺乏良好的控制环境    9
3.2.2缺乏有效的监督机制    10
3.2.3企业风险意识薄弱    10
3.2.4内部控制主体的素质较低    10
3.2.5信息与沟通能力的欠缺    10
3.3巨人集团内部控制存在的问题的原因    10
3.3.1良好的控制环境的缺乏导致内部控制混乱    10
3.3.2有效的监督机制的缺乏导致会计人员徇私舞弊    10
3.3.3企业风险意识薄弱导致无法防范危机    11
3.3.4内部控制主体的素质较低导致业务差错    11
3.3.5信息与沟通能力的欠缺导致无法化解危机    11
第4章 巨人集团内部控制存在的问题的对策分析    11
4.1建立良好的控制环境                                       11
4.2建立行之有效的监督机制                                   12
4.3加强风险防范意识                                         12
4.4提高内部控制主体的素质                                   12
4.5加强信息与沟通能力                                       12
第5章 结论与展望    13
    5.1结论                                                     13
    5.2展望                                                     13
参考文献    14
致谢    16