摘要
中小企业在中国的国民经济发展中起着重要的作用,中小企业内部控制制度是否健全又直接制约着中小企业的发展。健全的企业内部控制制度对于规范中小企业的内部管理,促进中小企业经济效益的提高起着积极的作用。目前中小企业普遍存在组织机构不健全、缺乏专业风险评估系统、风险控制活动薄弱、信息传递不及时、监督机制不健全等诸多问题,要完善中小企业内部控制,必须建立完善的组织机构、有效的风险评估系统、畅通的信息传递系统,并强化风险控制和内部监督机制,以保证中小企业健康发展。
Abstract ：Small and medium -sized development of China＇s national economy enterprises （SMEs） play an essential role in the The sound internal control system of SMEs directly determines their development. A sound internal control system plays an active role in standardizing SMEs＇ internal management and enhancing their economic efficiency. Currently, there exist many problems among SMEs, such as imperfect organizational structure, lack of professional risk assessment system, weak risk control, delay of information transmission and unsound supervision system. To improve internal control, SMEs should establish perfect organizational structure, efficient risk assessment system, smooth communication system and strengthen risk control and internal supervision mechanism so as to ensure the healthy development of SMEs.
出处
《闽西职业技术学院学报》
2013年第4期41-44,共4页
Journal of Minxi Vocational and Technical College
关键词
中小企业
内部控制
风险评估
完善策略
SMEs
internal control
risk review
improvement of strategy
