浅议中小企业内部控制建设

内部控制制度的建立和完善是规范中小企业内部管理、提高经济效益、实现企业长远发展战略的重要保证。文章举例分析了目前中小企业内部控制存在的问题及相应的解决方法。中小企业内部控制的薄弱环节主要体现在销售与收款环节,采购与付款环节,资产管理环节,投资决策环节,人力资源控制等方面。中小企业应当从企业整体利益出发,建立与本企业经营规模、业务范围、竞争状况和风险水平等相适应的内部控制制度。

On Establishing Internal Control System in Small and Medium-sized Enterprises

Establishment and perfection of internal control system plays an important role in guaranteeing standardization of internal management,improvement of economic performance and achievement of long-term development strategies in small and medium-sized enterprises.The paper illustrates the present internal control problems in small and medium-sized enterprise and corresponding solutions with examples.The main weak links of internal control are selling and payment collecting,purchasing and cashing,assets management,investment decision-making,and human resources control.Small and medium-sized enterprises should proceed from their overall benefits to establish an internal control system compatible with the scale and scope of their business,the competitive conditions and the level of risk.