| 中小企业内部控制体系的构建 |
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| 引用本文： | 和丽芬. 中小企业内部控制体系的构建[J]. 经济经纬, 2006, 0(3): 79-81 |
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| 作者姓名： | 和丽芬 |
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| 作者单位： | 河北经贸大学,会计学院,河北,石家庄,050061 |
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| 摘 要： | 内部控制的构建对中小企业内部控制的建设非常必要,中小企业内部控制既有外部支持系统,又有内部支持系统。分析中小企业内部控制目标,可以进行内部控制体系构建:以财务会计控制为基础,以管理控制为手段,以执行力为保证,关注风险管理,遵循成本效益原则,循序渐进地进行内部控制的完善。
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| 关 键 词： | 中小企业 内部控制体系 构建 |
| 文章编号： | 0006-1096（2006）03-0079-03 |
| 收稿时间： | 2005-12-21 |
| 修稿时间： | 2005-12-21 |
The Construction of SMEs'''' Internal Control System |
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| HE Li-fen. The Construction of SMEs'''' Internal Control System[J]. Economic Survey, 2006, 0(3): 79-81 |
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| Authors: | HE Li-fen |
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| Affiliation: | School of Accounting, Hebei University of Economics and Business, Shij iazhuang 050061, China |
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| Abstract: | The construction of internal control is very important to SMEs. The internal control of SMEs has both external and internal support system. Analyzing the goals of the internal control of SMEs supports the construction of internal control system. Financial accounting control should be its basis, management control should be its means, executive force should be its guarantee, risk management should be paid attention, cost-benefit principle should be followed and the perfection of internal control should be conducted step by step. |
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| Keywords: | SME internal control system construction. |
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