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内部控制是保障资本市场持续发展的重要手段,有效的内部控制是企业的管理手段,更是公司自理的手段。内部控制系统越完善更能促使企业经营管理日趋合法合规,资产安全,会计信息完整真实,有利于提高经营效率和效果,促进企业实现发展战略。可以说内部控制管理工作好与坏,直接影响到企业的发展和存亡。本文探讨了内部控制在中小企业经营管理中普遍存在的的问题,并针对这些问题明确提出了完善中小企业内部控制的有效措施。
Internal control is an important means to ensure the sustainable development of the capital market. Effective internal control is the means of management of an enterprise. It is also a means for the company to take care of itself. The more perfect the internal control system, the more it can promote the legal management and compliance of enterprises, the safety of assets and the integrity of accounting information, which helps to improve the efficiency and effectiveness of operation and promote the development strategy of enterprises. It can be said that good and bad internal control management, a direct impact on the development and survival of enterprises. This article explores the ubiquitous problems of internal control in SME management and puts forward clearly the effective measures to improve the internal control of SMEs.