摘要
文章从我国民营中小企业内部控制的现状出发,分析了民营中小企业内部控制存在的问题,从多方面入手,提出可行性意见。文中选用了我国2014年30家深市中小板民营企业为研究样本,通过使用SPSS中的多元线性回归方法研究内部控制的有效性对公司绩效产生的影响,论证了内部控制对企业持久运营的重要性以及健全有效的内部控制制度对企业发展的重大价值。
This article is mainly concerned with the inner control accroding current situation,analizes the problems in the inner control of the small and medium private companies in China,puts forward some feasible ways from various aspects.This paper selected the 30 Shenzhen SME Board of private enterprises as the research sample in 2014,by using SPSS multiple linear regression method to research the effect of company’s inner controlby and demonstrates the importance of inner control for the enterpreneur’s persistent operation,as well as the important value of strengthening efficient internal control system for enterprise development.
出处
《企业技术开发》
2015年第9期66-68,共3页
Technological Development of Enterprise
关键词
民营中小企业
内部控制
绩效影响
small and medium private enterpreneur
inner control
effectiveness
