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论文编号：	8741
作者编号：	2120142769
上传时间：	2016/12/7 21:59:52
中文题目：	某民营中小企业内部控制研究
英文题目：	Research on the internal control of the small and medium sized private enterprise
指导老师：	张继勋
中文关键字：	民营企业；中小企业；内部控制
英文关键字：	Private enterprise; Small and medium sized enterprises; Internal control
中文摘要：	改革开放以来，我国中小企业和非公经济快速发展，已经成为了我国经济发展的中坚力量，在多元化经营结构、增强市场活力、增加就业岗位、促进经济发展和社会稳定等方面发挥着越来越重要的作用。然而，和上市公司和大型企业相比，中小企业普遍面临着抗风险能力差、成长速度缓慢、企业寿命偏短等相当多的问题，追踪其原因，除中小企业面临的经营环境较上市公司和大型企业更为复杂恶劣等客观原因之外，中小企业内部控制制度的缺失和薄弱也成为了其发展壮大的瓶颈，中小企业大多重经营轻管理，在建立风险防范机制和监督机制、完善企业治理结构、构建有效的会计控制制度等方面不到位和不作为，从而极大程度的制约了企业的发展。因此，探究如何在中小企业内部建立有效的内部控制制度对推动我国中小企业发展，调整经济结构具有重要的作用。本文在理论方法上的研究基础上，采用了案例研究，坚持理论联系实际的原则，以WSD公司为案例，对WSD公司的内部控制制度现状进行了分析研究，并提出了一系列改进措施为该公司搭建完整的内部控制框架，旨在提高WSD公司内部控制水平，同时为我国中小企业内部控制的改进与完善提供借鉴。通过对WSD公司内部控制体系的研究，我们可以看到企业内部控制涉及到公司业务运营的多个环节，且各个环节互相联系互相影响，在构建企业内部控制体系时必须综合考虑企业的多方面因素，要以五要素为基础框架，建立多方面协调的内部控制体系，才能充分发挥内部控制的作用。目前民营中小企业内部控制存在的问题大同小异，通过对WSD公司这一典型案例的研究，希望能为我国中小企业内部控制的改进与完善提供借鉴，为中小企业内部控制研究和内部控制在企业当中的实施提供一些素材，为助力中小企业发展做出绵薄的贡献。
英文摘要：	Since reform and opening up, small and medium-sized enterprises and non-public economies of our country have a rapid development. They have a major part to play in enhancing the vitality of the market, expanding the channels of employment, promoting economic development and securing the stable social order and promoting the social progress. However, compared with listed companies and large enterprises，small and medium-sized enterprises face a lot of problems such as poor anti risk ability，slow growth speed，short business life and so on. The underlying reasons is lacking of internal control system in small and medium-sized enterprises, in addition to complex and harsh operating environment. Many small and medium-sized enterprises pay more attention to profit, ignoring the establishment of risk prevention mechanism and supervision mechanism, perfecting the corporate governance structure, structuring effective accounting control system and so on. It greatly restricts the development of enterprises. So it is very important for promoting the development of our country’s small and medium-sized enterprises and changing economic restructuring，small and medium-sized enterprises to study on how to establish effective internal control system in small and medium-sized enterprises. The writing method of combining theoretical research with case study is used in this paper. This paper adheres to the principle of theory with practice. In accordance with the thought of raising questions-analyzing questions-solving questions, this paper take ESD company for example. This paper analyses and research on the present situation of internal control system. Then, it proposes some improvements to help this company building a complete internal control framework and improving the level of internal control. The author of this paper hope to provide reference for improvement and perfection of internal control in our country’s small and medium-sized enterprises through this paper. Through the study of WSD company’s internal control system, we can see that the internal control of enterprise involves many operation parts. When the company construct internal control system, we must comprehensively consider the various factors of the company. In order to give full play to the role of internal control, the company must establish harmonious internal control system on the basis of the five elements. At present, the internal control problems of small and medium-sized private enterprises is alike. Through the study of WSD company, the author hope to provide reference for the improvement and perfection of the internal control of small and medium-sized enterprises in our country, and material for the study of the internal control of small and medium-sized enterprises in our country and to make a modest contribution to help the development of small and medium-sized enterprises.
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