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内部控制缺失或失效是阻碍中小企业发展壮大,甚至影响其生存的重要障碍。木文首先分析了研究浙江省中小企业内部控制的必要性;调查发现,当前浙江省中小企业内部控制存在的主要问题有:管理者对内部控制制度认识不足、只注重自身利益而忽视股东利益的最大化、企业风险意识差、企业内部控制财务管理制度不健全等。最后,提出了改革家族制企业的内部控制体制、完善会计系统控制、加强企业内部控制的监督和审计、改变公司治理,加强信息化建设等改进建议。
The lack or failure of internal control is an important obstacle to the growth and development of SMEs and even their survival. The paper first analyzes the necessity of studying the internal control of small and medium-sized enterprises in Zhejiang Province. The survey finds that the main problems existing in the internal control of small and medium-sized enterprises in Zhejiang Province at present are as follows: managers lack of understanding of internal control system, pay attention to their own interests and neglect the interests of shareholders Maximize, poor awareness of corporate risk, the internal financial control system is not perfect and so on. Finally, some suggestions are put forward, such as reforming the internal control system of family-owned enterprises, perfecting the control of the accounting system, strengthening the supervision and auditing of the internal control of the enterprise, changing the corporate governance and strengthening the informatization construction.