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作为占据国内生产总值60%以上的比重的民营经济,在我国目前的经济发展过程中占据着极其重要的地位,并且在解决日益紧张的就业问题方面发挥着不可替代的作用。然而在日益激烈的市场竞争中,民营企业的生存与发展举步维艰,尤其是民营中小企业,其平均生存年限只有不到4年。虽然政府出台了一系列政策,致力于为民营中小企业提供良好的发展环境,但是民营中小企业的生存现状却仍未得到有效改善,究其原因,内部控制缺失与低效是其中的重要因素。因此,本文首先对内部控制及民营中小企业的基本特征进行详细的阐述,然后通过调查、收集我国四家民营中小企业内部控制的情况,对其中显示出的问题进行细致的分析,针对此提出了用以优化企业内部控制的对策和建议,最后对我国民营中小企业的内部控制制度设计的未来发展进行了展望。
As a private economy occupying more than 60% of the GDP, it plays an extremely important role in the current economic development in our country and plays an irreplaceable role in solving the increasingly tense employment problem. However, in the increasingly fierce market competition, the survival and development of private-owned enterprises are struggling, especially for small and medium-sized private-owned enterprises, whose average life span is only less than 4 years. Although the government has promulgated a series of policies devoted to providing a good environment for the development of private SMEs, the existing status quo of private SMEs has not yet been effectively improved. The reason why the lack of internal control and inefficiency is an important factor in this regard. Therefore, this article first elaborates on the basic characteristics of internal control and private SMEs, and then through the investigation, collects the internal control of the four private SMEs in our country, analyzes the problems shown therein carefully, Finally, the future development of the design of internal control system for private SMEs in China is prospected.