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论文编号：	6325
作者编号：	2220120372
上传时间：	2014/6/8 8:36:28
中文题目：	小企业内部控制的研究
英文题目：	Internal control research for small enterprise
指导老师：	梅丹
中文关键字：	小企业；A公司；内部控制
英文关键字：	Small Enterprise; A Company; Internal Control
中文摘要：	近年来我国国民经济飞速发展，然而企业面临的各项风险并未减少，会计信息失真、经营失败及不守法经营等在很大程度上都可以归结为企业内部控制的失灵。上世纪曾经红极一时的巨人集团倒闭、郑州亚细亚的衰败、2001年银广夏事件的惊人骗局等，这些都无一例外地对建立和健全内部控制重要性和紧迫性敲响了警钟。经济越发展，企业之间的竞争就越激烈，内部控制的重要性也就越来越明显。企业间的竞争除了产品的竞争外，更重要的是企业管理的竞争。企业的内部控制制度作为企业管理制度不可分割的一部分，对于提高企业经营的效率和效果、确保企业资产的安全和完整、保证企业财务信息的真实完整具有举足轻重的作用。当前，小企业发展得越来越迅速，对于国民经济的增长起了重要的推动作用。因为规模小、生产方式简单，可以吸收不同素质的劳动力就业，小企业为社会创造了更多的就业机会。随着产业化分工越来越细化，一些小企业逐渐成为了大企业的外围企业，比如电子产品的生产企业，就是将一些零部件的加工交由一些边缘小企业，然后再组装成品出售。这些大大减低了大企业的资金占用，同时也带动了小企业的发展。我国小企业对内部控制的重视程度很低，内部控制仍然存在着一些缺陷，企业的内部控制环境不健全，给内部控制的执行带来了诸多的不便；内部控制活动的可操作性差，一些小企业受到自身的规模、人力、物力等限制很难设计出全面系统的内部控制活动，即使有了全面的内部控制活动设计，由于一些内部控制执行人员的自身素质限制，对于内部控制的执行也不能做到位。内部控制的监督机制不健全，企业在做好内部控制的同时，也要接受来自外部的监督和管理。本文旨在通过对内部控制的理论的理解，通过对A公司在内部控制活动中出现的问题进行分析、研究，找出目前小企业内部控制存在的问题，对这些问题提出一些解决的办法，再充实到内部控制理论中去。
英文摘要：	Although China’s national economy develops rapidly during recent years, the risks faced by enterprises don’t decrease. Accounting information distortion, business failure, and illegal business operation, etc. can be summarized as the failures of enterprise internal control to great extent. For example: the once outstanding Giant Group collapsed, Zhengzhou Yaxiya declined, and frauds appeared in 2001 Yin’guangxia Event, etc. All these invariably require people to emphasize on the importance and urgency of establishing and improving internal control. With the development of economy, the competition among enterprises is fiercer and the importance of internal control is increasingly obvious. Besides competition of products, the competition of enterprise management is more important. As an inalienable part of enterprise management system, the internal control system of enterprise plays a crucial role in improving the efficiency and effect of enterprise business, guaranteeing the safety and completeness of enterprise assets, and ensuring the truth and completeness of enterprise financial information. Currently, small enterprises develop faster and faster, which greatly promotes the growth of China’s economy. As the scale is small and production method is simple, small enterprises can employ labor forces of different levels and create more job opportunities for society. With the industrial division of labor becoming diversified, some enterprises gradually become peripheral enterprises of large enterprises. For example, the production enterprises of electronic products entrust small enterprises to process some parts and components, then assemble into finished products for sales. All these greatly reduce capital occupation for large enterprises and promote the development of small enterprises. China’s small enterprises pay less attention to internal control, which still has some defects. The internal control environments of enterprises are incomplete, which brings about much inconvenience to the implementation of internal control; the operability of internal control activity is poor. It is difficult for some small enterprises to design comprehensive and systematic internal control activities due to restrictions of scale, human labor, material resource, etc. Even comprehensive internal control activity design is available, the implementation of internal control may not be in place due to the restrictions of qualities of operational staff of internal control. The supervision mechanism of internal control is incomplete. While finishing internal control, enterprises shall accept external supervision and management. Through understanding theories of internal control and analyzing the problems in internal control activities of A Company, the paper finds out the problems in internal control activities of current small enterprises and puts forward relevant solutions, then it improves theories of internal control.
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