加强中小企业内部控制的思考

我国中小企业在国民经济中发挥着重要作用,但长期以来重经营轻管理,内部控制现状不容乐观,制约着中小企业的长足发展。因此,加强中小企业内部控制,提升其管理水平的问题不容忽视,本文阐述了中小企业加强内部控制的意义,并针对中小企业普遍存在的问题提出对策建议,最后就中小企业在加强内部控制的过程中应遵循的原则阐述了观点。

Thought on Strengthening Internal Control of Small & Medium Sized-Enterprise

Small medium sized -enterprises play an important role in Chinese national economy. However they have paid more attention to operation while less to management for a long time,and their internal control is not favorable,which restricts the development of small medium sized-enterprises in a long run. Thus it shouldn＇t be ignored for small medium sized-enterprises to strengthen internal control and improve management level. In this paper,the significance of strengthening internal control for small medium sized-enterprises is explained in detail,countermeasures are proposed against the common problems faced by small medium sized-enterprises,and finally the principles that should be obeyed in the course of strengthening internal control are put forward.