畢業(yè)論文-企業(yè)財務管理


摘  要
隨著經(jīng)濟的日益發(fā)展，中小企業(yè)已經(jīng)成為我國國民經(jīng)濟體系中的中流砥柱，我國中小企業(yè)在不斷發(fā)展的同時也不斷完善自身的內(nèi)部控制。由于我國市場經(jīng)濟發(fā)展還不完善，中小企業(yè)的內(nèi)部控制體系都比較薄弱，這其中尤為突出的表現(xiàn)就是企業(yè)家的管理能力不強、企業(yè)治理模式不完善、企業(yè)內(nèi)部管理制度欠缺等，這些問題如果長期得不到解決，不但會影響民營企業(yè)的持續(xù)、健康發(fā)展，更會嚴重影響到國家經(jīng)濟秩序的穩(wěn)定。中小企業(yè)需要依據(jù)自身特點，優(yōu)化控制環(huán)境，明確控制目標，改善控制技術(shù)，并不斷完善內(nèi)部控制系統(tǒng)，提高內(nèi)部控制能力與水平。

關(guān)鍵詞：中小企業(yè)；內(nèi)部控制；問題；對策

Abstract

With the daily development of economy, the small and medium-sized enterprises (SMEs) have become the mainstay of national economic system, our country’s Small and medium-sized enterprise which develops continuously, while also constantly improve own internal control. However, because the development of market economy in China is imperfect, the small and medium-sized enterprise internal control system is relatively weak, the outstandingly the performance of which is the weakness of entrepreneur's managed capacity, the faultiness of enterprise governs the pattern, the lack of internal management systems and so on. If these problems cannot be solved for a long time, which not only affect the continual and healthy development of private enterprises, even affect the stability of the state economy order seriously. Small and medium-sized enterprise needs to unify their own characteristics which optimize control of the environment, crystallize their control objectives, improve the control technology, and improve the internal control system constantly, in order to enhance the ability and level of internal control.

Keyword: SMEs; internal control; issue; strategy.

目  錄

摘  要 I
ABSTRACT II
緒論 1
一、 內(nèi)部控制制度的理論基礎(chǔ) 1
1、內(nèi)部控制的概念與作用 1
2、內(nèi)部控制設(shè)計的一般原則和方法 2
二、 我國中小企業(yè)內(nèi)部控制工作的現(xiàn)狀與存在的問題 4
1、我國中小企業(yè)內(nèi)部控制工作的現(xiàn)狀 4
2、我國中小企業(yè)內(nèi)部控制工作存在的問題 4
三、改善我國中小企業(yè)內(nèi)部控制制度的措施建議 6
1、建立良好的控制環(huán)境，重視人的因素 6
2、明確權(quán)責利關(guān)系，建立責任追究制度 7
3、建立健全的資產(chǎn)安全完整維護體系 7
4、企業(yè)負責人必須高度重視內(nèi)部控制制度并自覺接受監(jiān)督檢查 8
結(jié)論 8
參考文獻 10
致  謝 11