摘要
内部控制是规范小微企业财务风险、提高经营能力的重要举措。近年来安徽省不断加强对小微企业的扶持力度,构建了诸多有利于小微企业发展的财税体系。然而受限于各种因素,小微企业仍然存在不少风险。文章立足于安徽小微企业发展现状,基于风险视角提出规范小微企业内部控制的具体策略,以此为健全小微企业发展、提升"双创"能力提供建议对策。
Internal control is to standardize the small and micro business enterprise and is the way to improve business capacity. In the recent years,Anhui province gives more support to small and micro enterprises and constructs favorable finance and taxation system. Being limited by various factors,there are many risks. Considering the current situation,suggestions are proposed to complete their development and promote double creation capacity.
作者
张晓毅
ZHANG Xiao-yi(Tongling University,Tongling 244061,China)
出处
《哈尔滨学院学报》
2018年第9期62-64,共3页
Journal of Harbin University
基金
安徽省哲学规划课题
课题编号:AHSK11-12D334
关键词
风险
小微企业
内部控制
risk；small and micro business enterprise；the internal control
