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论文编号：	3684
作者编号：	2120092506
上传时间：	2011/11/21 12:05:05
中文题目：	民营中小企业财务控制问题研究-以LT公司为例
英文题目：	study of financial control on private small and medium enterprises
指导老师：	周晓苏
中文关键字：	民营中小企业，财务控制，问题，研究
英文关键字：	private small and medium enterprises,medium enterprises,financial control,problems,study
中文摘要：	加强企业财务控制是当前的热点问题之一，而如何建立适合、具体的财务控制体系将财务控制落到实处十分关键。近年来，随着我国经济的飞速发展，民营中小企业不仅应改革开放之机而生，快速发展，而且对国民经济的贡献度、就业率的提升作用日益显著，但由于民营中小企业自身的特点，如“老板文化”为企业文化、产品过于单一、业务相对简单等，企业普遍存在着传统管理、拍脑门做决定、财务控制缺失、财务控制不力等问题，从而影响民营中小企业的健康运营，严重地制约了民营中小企业的发展壮大，甚至影响着企业的生死存亡。因此研究民营中小企业的财务控制体系化建设，帮助企业建立适合、合理的财务控制体系，使企业运营发展得到很好的控制，有重要的研究价值和现实意义。本文共分七章，第一张为绪论，主要介绍本文的研究背景、研究意义、研究方法和论文结构。第二章阐述民营中小企业的定义和特点，财务控制的概念和内容，企业生命周期理论及各个阶段财务控制的不同。第三章介绍财务控制的现状，调查总结出我国民营中小企业财务控制方面存在的问题，进而针对问题分析原因。第四章为完善策略分析，借鉴COSO Internal Control-Integrated Framework（简称COSO内部控制框架）对民营中小企业财务控制存在的问题进行分析并提出完善策略。第五章为案例分析，介绍LT公司基本情况。第六章同样也是结合COSO内部控制框架，通过深入调查研究列出LT公司财务控制存在的问题及原因分析。同时，结合LT的实际情况，考虑LT公司财务控制体系的建设。第七章为结束语，对本文进行总结。关键词：财务控制 民营中小企业 问题 研究 企业生命周期 内部控制框架
英文摘要：	Strengthen financial control is one of the current hot issues, and how to establish one appropriate，specific financial control system is critical to implement financial control. In recent years, as China’s rapid economic development, private small and medium enterprises should not only reform and opening up of the machine was born, and rapid development, but the contribution of the national economy, the growing role of the employment rate improved significantly, but because of the characteristics of private SMEs such as “boss culture” as the corporate culture, only one product, the business is relatively simple, the prevalence of traditional business management, making decision with closing eyes, lack of financial control, all affect the health of private SMEs, severely restrict the development and growth of private SMEs, and even threat directly the survival of enterprises. Therefore, studies of private SMEs in the construction of the financial control system, to help enterprises to establish one appropriate and reasonable financial control system has important research value and practical significance. This paper is divided into seven chapters, the first chapter is and introduction, describes the background of the topic, significance and research framework. The second chapter is a theoretical review, describes the definition and characteristics of private SMEs and the concept of financial control. The third chapter is the analysis of financial control. The forth chapter mainly describes how to improve financial control combined with COSO frame. The fifth chapter is a typical case of private SMEs, firstly, introduces this company and describes existing problems in LT corporate. The sixth chapter describes the process of building financial control models combined with COSO frame. The last chapter is conclusion and summary. Key words: Financial control, Private small and medium enterprises, Problem, Study, cycle life of enterprise, Internal Control-Integrated Framework
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