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论文编号：	565
作者编号：	2220060631
上传时间：	2008/6/19 21:48:13
中文题目：	我国中小私营企业内部控制研究
英文题目：	China Medium-small-scale Ent
指导老师：	李姝副教授
中文关键字：	内部控制　中小私营企业　控制环
英文关键字：	intenal control medium-small-
中文摘要：	改革开放20多年来，我国的中小企业得到了突飞猛进的发展。众所周知，我国的中小企业中私营企业占多数，中小私营企业具有规模小、业务单一、经营灵活、效率较高的特点，相对大企业而言，具有一定的创新优势，在国家经济中的地位日益突出，成为我国国民经济的重要组成部分。但中小私营企业受经营规模、财力、人力、经验等因素的限制，在生产经营过程中出现了很多不容忽视的问题，如组织结构简单、规章制度缺失、人才缺乏、管理水平不高、管理随意性大、会计信息质量不高等，这些问题的存在对中小私营企业的持续经营和健康发展十分不利。 由于中小企业规模小，人员少，他们在交易事项的记录和处理方法上及操作程序方面与大型企业有所不同，许多适合大型企业单位的内部控制在中型或小型单位则不常用、不适合或不需要。但目前我国现行的准则和法规的制定主要是针对大企业和上市公司等，有关内部控制的规章制度很少针对中小私营企业。关注中小私营企业内部控制的研究，使得内部控制制度能与中小私营企业有机结合，完善和加强中小私营企业的内部控制具有与大企业同等重要的意义。 本文共分六个部分，第一部分引言，介绍本文的研究背景、研究思路及总体框架，以及本文的创新之处；第二部分是内部控制基本理论，介绍内部控制的含义及发展的几个阶段、内部控制要素分析、内部控制的方式；第三部分是我国中小私营企业内部控制的现状，介绍我国中小私营企业的界定及特点，我国中小私营企业内部控制的现状；第四部分是完善我国中小私营企业内部控制的策略，介绍我国中小私营企业建立内部控制的原则和方法，ERP系统在中小私营企业的应用分析，以及完善内部控制环境、建立风险防范及监督机制的建议；第五部分是Y公司内部控制案例分析，介绍Y公司简介及ERP系统在销售及收款控制、采购及存货控制、货币资金控制的应用，以及完善Y公司内部控制的建议；第六部分是结论，良好的内部控制是我国中小私营企业生存和发展的根本保障，要根据我国中小私营企业的实际情况建立适合的内部控制制度，促进我国中小私营企业健康稳步发展。
英文摘要：	In the recent 20 years with opening to the outside world, the medium-and-small-scaled enterprises have been under great development. As far as we all know, private companies covers a large amount of medium-and-small-scaled enterprises. Private companies have following characters: small scale, small business, strong flexibility, high efficiency. Comparing with large enterprises, small enterprise has more advantage of innovation. It is also in an increasing position in the economic environment and playing important roles in the domestic economy. However in terms of operation scale, finance, human resource, experience ect, small enterprises have a lot of problems in the operation: simple organizational structure, lack of human resource, poor management, accounting information integrity ect. These will have negative impact on the long term and health developments for small enterprises. Due to small scales and not enough headcount, small enterprises have different record and operation programs with large enterprises. A lot of internal control method which is popular in the large enterprises are not suitable or no need for small enterprises. At present time, the current principles and policies are mainly for large enterprises and stock-listed enterprises, some internal control theory give little guidance to small companies. Pay attention to the internal control of small enterprises, integrate internal control system and small enterprise, improve medium-and-small-scale enterprise’s internal control system is of great importance. The article includes six sessions. The first introduction, introduce background, study logic and overall structure and the innovation of this article. The second Internal control basic theory, introduce internal control concept and development process, internal control elements and implementation. The third China medium-small-scale enterprise internal control, introduce the definition and characteristic of small enterprise, current internal control situations. Section four China medium-small-scale enterprise perfect internal control strategy. The article brings forward the policy of establishing internal control in the medium-and-small sized enterprises based upon existing issues, introduce the methodology and principle how to establish internal control. At the same time the article proposes internal control basic ideas. On the basis of ERP system and business cycle how to integrate management control and internal control. In addition, the article propose to improve internal control consciousness and set up risk assessment policy and control system. The section five Y company internal control situation, introduce Y company internal control present situation and use the ERP system in the internal control，include Sales and overdue control,Purchase and Inventory control,Working capital control . At the same time the article makes the following proposals based upon Y company internal control status. The end Conclusion, healthy internal control is the basis of the development of small enterprises. Need to establish internal control system for small enterprises based upon the current situation and support China’s medium and small enterprises have healthy and stable development.
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