论文部分内容阅读
我国西部地区中小企业内部控制存在环境弱化及自身弱化的双重问题。西部地区所特有的人文环境造成这一地区的中小企业往往被忽略及不重视,更谈不上其内部控制的外部环境厚待。从中小企业自身来讲,由于业主“粗放式”生长环境的影响,形成企业内部管理控制的极度短视与粗放。那么,细究西部中小企业内部控制存在的问题,引导并辅助建立健全影响其可持续发展的内部控制机制成为必然,以期为西部地区中小企业的成长提供参考。
The internal control of SMEs in western China has the dual problem of weakened environment and weakened itself. The unique cultural environment in the western region has caused SMEs in this region to be neglected and neglected, not to mention the favorable external environment for their internal control. From the perspective of SMEs themselves, due to the influence of owners’ “extensive” growth environment, the formation of extremely short-sighted and extensive management of internal management of enterprises. Then, it is inevitable to study the problems existing in the internal control of SMEs in the west, and to guide and assist in establishing and improving the internal control mechanism that affects their sustainable development so as to provide a reference for the growth of SMEs in the western region.