论文部分内容阅读
据调查,我国中小企业的平均寿命为3-4年。其寿命之短,究其原因,除了受外部因素诸如行业衰退、汇率变动等的影响外,就是内部因素,管理失误和公司治理的不完善被认为是企业破产倒闭的直接导火索。如何实施有效的内部控制以应对企业内外部风险,开始成为越来越多中小企业管理者关注的问题。本文将对中小企业内部控制设计的必要性以及在内部控制实施过程中应关注的几个问题阐述自己的观点,旨在为中小企业的内部控制设计者提供参考。
According to the survey, the average life expectancy of SMEs in our country is 3-4 years. Its short life expectancy is mainly due to its internal factors, management errors and imperfect corporate governance, which are considered as a direct trigger for bankruptcy and bankruptcy, except for the external factors such as recession in the industry and changes in exchange rates. How to implement effective internal control in order to deal with the internal and external risks has begun to become a concern of more and more SME managers. This article will elaborate on the necessity of SME internal control design and several issues that should be paid attention to in the process of internal control implementation so as to provide a reference for SME internal control designers.