摘要
中小企业的健康发展,是促进我国经济发展的重要推动力量,但内部控制的缺失会使得中小企业经济效益受损,严重影响中小企业的健康发展。论文以中小企业为研究对象,在对内部控制相关理论分析的基础上,通过对中小企业的调查和体验发现其内部控制存在的问题。针对当前存在的问题,分析原因,并提出解决方案。
The healthy development of small and medium-sized enterprises is an important driving force to promote China's economic development,but the lack of internal control will damage the economic benefits of small and medium-sized enterprises and seriously affect their healthy development.This paper takes small and medium-sized enterprises as the research object,and based on the theoretical analysis of internal control,through the investigation and experience of small and medium-sized enterprises,finds out the problems existing in their internal control.In view of the existing problems,this paper analyzes the reasons and puts forward solutions.
作者
吴节
WU Jie(Zhejiang Agricultural Business College,Shaoxing 312000,China)
出处
《中小企业管理与科技》
2020年第22期145-146,共2页
Management & Technology of SME
关键词
中小企业
内部控制
问题
解决对策
small and medium-sized enterprises
internal control
problems
solutions
