中小企业内部控制的设计执行

内部控制系统不完善在很大程度上制约了中小企业的发展。本文以中小企业的管理和内部控制缺陷为主题,阐述了中小企业的渊源以及制约中小企业发展的管理因素;分析了中小企业内部控制现状以及中小企业内部控制的重要性;最后提出了完善中小企业内部控制的具体建议和措施。     

当前我国中小企业内部控制探究

内部控制在中小企业的生存发展中扮演着重要角色,因而引起了人们越来越广泛的关注。本文首先阐述了当前我国中小企业内部控制工作存在的问题,结合中小企业发展实际,分析了完善中小企业内部控制工作的建议,旨在加强中小企业内部控制管理,促进我国中小企业的可持续发展。     

当前我国中小企业内部控制探究

内部控制在中小企业的生存发展中扮演着重要角色,因而引起了人们越来越广泛的关注。本文首先阐述了当前我国中小企业内部控制工作存在的问题,结合中小企业发展实际,分析了完善中小企业内部控制工作的建议,旨在加强中小企业内部控制管理,促进我国中小企业的可持续发展。     

浅谈中小企业内部控制

本文论述了加强中小企业内部控制的意义,探讨了当前我国中小企业内部控制的状况,指出了一些加强中小企业内部控制的措施,研究了中小企业改革的一些基本思路。     

浅议中小企业内部控制

作为国民经济体系中不可或缺的一部分,中小企业为我国经济的快速增长做出了巨大的贡献。中小企业的稳定发展是我国经济增长的保障,为此,国家出台了一系列的优惠政策扶持中小企业发展。作为中小企业本身,更要通过完善企业管理制度特别是内部控制以不断发展壮大。本文首先结合中小企业经营管理特点,在此基础上通过对中小企业内部控制现状的分析,分别从企业发展战略、内部控制环境、内部控制活动、内部控制监督四个方面提出了完善中小企业内部控制的对策建议。     

浅谈中小企业内部控制

本文论述了加强中小企业内部控制的意义,探讨了当前我国中小企业内部控制的状况,指出了一些加强中小企业内部控制的措施,研究了中小企业改革的一些基本思路.     

中小企业内部控制存在的问题及对策研究

中小企业是我国经济社会发展的重要力量,对我国经济发展起着至关重要的作用。经济活动产生的效果需要一个强有力的内部控制体系来保障。大量管理活动表明,内部控制对经济活动有着最坚实的保障作用。因此,是否拥有一个良好的内部控制成为评价一个企业是不是现代企业的标准。但是,从现在的情况来看,内部控制不够完善成为我国中小企业面临的主要问题,内部控制并没有被提上议题,有很多中小企业对内部控制的理解产生了偏差。因此,我国中小企业内部控制薄弱成为一个很普遍的问题。本文将从两个方面去分析中小企业内部控制存在的问题,分别是内部控制的特征和内部控制的重要性。本文还分析了以下几个方面,分别是管理者的素质与能力、中小企业的组织结构,以及内部监控机构与制度。除此之外,本文还着重分析了中小企业内部控制的制度和内部监管环境,并且提出了针对中小企业内部控制问题的具体方法与对策。     

浅谈中小企业内部控制

本文论述了加强中小企业内部控制的意义，探讨了当前我国中小企业内部控制的状况，指出了一些加强中小企业内部控制的措施，研究了中小企业改革的一些基本思路。     

浅谈中小企业内部控制制度

本文通过分析中小企业在国民经济中的重要作用和中小企业内部控制的现状,论证了中小企业内部控制的重要性,并提出如何在中小企业建立起行之有效的内部控制制度.     

中小企业完善内部控制体系面临的困境及对策建议

构建完善的内部控制体系,是企业提升运营效率的需要,也是防范内部风险的需要,还是提升核心竞争力的需要。与大型企业相比,中小企业的内部控制体系还不够完善,还存在一定的问题。为此,本文阐述了中小企业完善内部控制体系的作用和意义,分析了当前中小企业内部控制存在的问题,并提出了中小企业完善内部控制体系的对策建议,以期为中小企业完善可落地、可执行并且符合成本效益原则的内部控制体系提供参考。     

浅谈经济危机下中小企业的内部风险控制

当前金融危机仍在蔓延,并且已经导致了国内大批中小企业的倒闭,中小企业只有加快建立内部风险控制机制,才能不断提高自身的抗击金融危机冲击的能力,不断提升自身的竞争力。企业风险的形成主要有外部环境和内部风险因素构成。内部风险控制系统主要包括:市场风险控制,投资风险控制,存货风险控制,融资风险控制,资金回收风险控制和技术风险控制。这些系统的建立对中小企业尤其重要。市场风险控制包括市场营运能力,生产控制能力,技术创新能力。投资风险控制主要是指选好项目,做好评估和储备财力。不良存货风险预控,存货价格风险预控,存货规模风险预控则是构成存货风险控制的主要部分。融资风险控制包括完善自身治理能力,增强银行融资能力;创造条件争取从社会募资;处理好中长期贷款的结构;多利用商业信用和折扣等。资金回收风险控制主要关注客户档案的建立管理和信用的管理。技术风险的控制主要通过一是参与科技保险或项目保险,二是在技术创新项目中吸收技术风险投资,使技术风险的损失得到合理分摊。中小企业只有通过不断完善对自己内部风险的管理控制,全面提升风险应对能力,就能呈现出更强的活力。     

Barriers to sustainability for small and medium enterprises in the framework of sustainable development—Literature review

The objective of this article is to analyze the barriers faced by small and medium enterprises (SMEs) when implementing initiatives for sustainable development. For this purpose, a search equation was designed, and the 50 highest cited articles from the search results in Scopus between years 2013 and 2017 were reviewed. The selected criteria for the article analysis were article name, article year, country, continent, journal, Scimago Journal Rank, Scimago Quartiles, Affiliated Universities, abstract, and keywords. Among the main results, 175 barriers to sustainability for SMEs were identified. The barriers that appeared most frequently were lack of resources, the high initial capital cost of implementing sustainability measures, and lack of expertise. At the end of the article, a proposal is included which shows the 175 identified barriers, classified by “sector,” “sustainability tool,” and “internal/external” which can aid in new qualitative and quantitative studies of barriers to sustainability in SMEs.     

Conceptualizing businesses as social actors: A framework for understanding sustainability actions in small‐ and medium‐sized enterprises

Small‐ and medium‐sized enterprises (SMEs) can play a crucial role in advancing environmental and social well‐being. Yet various—often conflicting—explanations have been offered to clarify why SMEs pursue sustainability. Some arguments foreground possibilities of profit maximization, whereas others emphasize individual values and convictions. Research supporting such contradicting explanations is often biased towards large enterprises or small, innovative frontrunners. In this article, we examine the underlying drivers of social and environmental interventions of SMEs by exploring empirical data from a survey of over 1,600 Canadian SMEs and complementary in‐depth interviews. We argue that sustainability actions of SMEs can be understood by viewing these firms as social actors—organizations that are shaped by individual values, internal and external interpersonal relationships, and are embedded in a social environment. This conceptualization directs attention to the full range of factors that shape sustainability engagement of SMEs and highlights frequently overlooked forms of sustainability‐oriented actions.     

浅谈加强中小企业内部控制,防范财务风险

中小企业是市场经济的产物,又是现代市场经济不可或缺的基础,同时中小企业也是国民经济发展的重要推动力量。而我国大多数中小企业由于自身的局限性,没有一个健全而完善的内部控制,从而存在很大的财务风险。本文从分析中小企业如何加强内部控制,防范财务风险提出几点看法。     

中小企业融资困境分析

中小企业在经济发展中扮演着越来越重要的角色,但是资金短缺问题一直阻碍着中小企业的发展。文章在分析中小企业特点及其融资渠道的基础上,从内源融资和外源融资2个角度剖析中小企业融资困境的成因,并进一步研究和提出解决中小企业融资困难的对策。     

中小企业内部控制研究

内部控制对企业的发展起着至关重要的作用,建立和完善企业内部控制是现代企业管理的一个重要问题。只有重视内部控制制度的建设,中小企业才能在风险变幻的市场经济中持续、健康地发展。     

Innovation adoption and training activities in SMEs

This article adopts the resource-based view and the complementarities approach to examine how small and medium enterprises (SMEs) combine the adoption of organisational and technological innovation with investments in training activities. The results of econometric analysis on a panel data-set of about 118 Italian manufacturing SMEs furnish a quite complex picture of the effects of innovation on training. On the one hand, organisational innovation seems to be related to higher investments in (formal and informal) internal training; specifically, it is the adoption of autonomous teams and multi-skilling practices that is associated with the coverage and the intensity of internal training, whereas job rotation is negatively associated with the coverage of external training. On the other hand, the general index of technological innovation does not show any significant relationship with training activities, whereas the individual technological innovation variables are associated with internal training. Specifically, the coverage of internal training is positively affected by ICT innovation and negatively affected by process innovation. These results demonstrate that SMEs have limited awareness of the risks associated with underinvesting in training during the implementation phase of the innovation process. The implications of such findings for research and practice are discussed.     

浅析中小企业内部财务控制与管理

中小企业是国民经济的重要组成部分,但由于企业内部财务控制与管理的不足,如企业内部财务控制制度滞后,财务监控体系薄弱;内部财务管理混乱,效率低下等,中小企业举步维艰。针对这些问题,本文提出了一些解决方案,包括加强控制意识,完善内部财务制度,合理配置财务管理权限,加强企业财务信息化建设等具体措施。     

Capturing complexity: developing an integrated approach to analysing HRM in SMEs

This article presents a framework to evaluate HRM in small and medium‐sized enterprises (SMEs), using an open systems theoretical perspective. In presenting an open systems perspective the objective is to overcome the limitations of existing theorising in HRM, in particular to facilitate a move away from the ‘small is beautiful’ versus ‘bleak house’ stereotypes evident in much of the literature concerned with HRM in SMEs. The evidence is drawn from six SMEs operating in the Republic of Ireland, using a case study method. The findings show that a complex interplay of external structural factors and internal dynamics shaped HRM in each of the companies. HRM was not the coherent set of practices typically identified in the literature but rather was often informal and emergent. It is argued that the open systems theoretical framework enables a move beyond mere recognition of the complexity and heterogeneity of HRM in SMEs, towards an understanding, accommodation and explanation of particularistic factors.     

The Impact of Monopolies on Small Business Development in Russia

The imposition of economic sanctions on Russia by other countries has raised interest rates, diminished the working capital of small and medium‐sized enterprises (SMEs), and led to the restoration of state‐owned companies in many sectors of the economy. Nevertheless, the Russian Federation continues to make efforts to develop a market‐oriented economy based on open competition. This article considers the current situation with SMEs in Russia from the standpoint of market competition and the influence of monopolies on this process. It analyzes bottlenecks in the interaction of monopolies with SMEs. For example, the wires and pipelines required to distribute energy, heat, and electricity over large geographic areas are natural monopolies: only one company can provides each service efficiently in a given area. The companies that control those natural monopolies are able to extract payments far in excess of cost from small businesses. In this and other ways, monopolies are able to dominate the Russian economy and restrict competition from SMEs.