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论文编号：	9955
作者编号：	2120152576
上传时间：	2018/6/6 10:11:26
中文题目：	我国小型贸易企业的内部控制研究——以X公司为例
英文题目：	Research on the Internal Control of China’s Small Trade Enterprise——Take X Company for Example
指导老师：	程新生教授
中文关键字：	小企业； 内部控制； 管理流程； 采购风险
英文关键字：	Small business； Internal control； Management process；
中文摘要：	摘要中国近年来的经济发展和社会进步， 一直都受到世界的瞩目， 中国的各行各业为世界做出的贡献是有目共睹的， 无论是大、 中型企业， 还是小微型企业，都在社会的发展过程中贡献了不可忽视的力量。 社会环境的纷繁变幻、 经济形势的不断更新， 更是使得企业的发展环境随时变化， 而企业处于不败之地的关键一方面是对市场环境的把握， 掌握商机， 另一方面是内部管理制度的合理构建和执行， 而这其中， 内部控制制度更是十分重要的。由于大众创业， 万众创新的口号提出， 以及市场需求的增强、 税收优惠政策的不断推行等因素， 我国近年来的创业人数与日俱增， 而大多数的创业者在开创之初一般都是以小企业行式存在。 根据 2017 年阿里巴巴商学院发布的中小企业调研结果显示， 新创立的小企业一般涉及的行业有机械五金、 包装、 家用建材、 日用百货、 母婴玩具、 女装内衣、 医疗器械等， 这些大部分是贸易型企业， 通过采购工厂生产的货物进行批发或者零售， 因此贸易型小企业在社会中占有很大比例， 是商品流通过程中的重要一环， 其茁壮发展对于社会的经济增长、 加强就业， 加强商品流通， 促进经济繁荣等各方面都有很大益处。 小企业的内部员工数量一般比较少， 根据调查显示， 在调查的 4000 多个样本企业当中， 100 人以上占 5.61%， 50-100 人占 8.59%， 20-50 人占 17.17%， 而 20 人以下的占比最高， 为 68.63%， 正是由于人员的稀少， 加上创业人员的知识水平或者管理能力欠缺， 小企业存在诸多如内部控制意识淡薄， 环节简略， 审核流程缺失，应对风险意识、 经验不足等各种现象， 这些问题都为小企业的发展埋下隐患，因此对于小企业的内部控制制度的建立和完善是十分必要和紧迫的。 本文在分析内部控制国内外研究成果的基础上， 以一家医疗器械及耗材销售公司 X 为例，对其内部控制的现状和不足进行了分析， 并且试图在其已有控制流程基础上提出制度改进的方案， 以期改善其内部控制状况， 促进公司长远发展。本文从内部控制理论开始叙述， 结合国内外文献理论的概况， 阐述了内部控制的五要素， 包括控制目标的设定， 风险的评估， 控制活动的进行， 以及控制过后的监督。 而后文章以 X 公司为例， 结合其经营发展的现状， 阐述了 X 公司在内部控制制度的建立方面的优势和不足之处， 而后根据其独特的发展模式，结合内部控制的理论依据， 找到改善内部控制制度和实施的步骤， 帮助 X 公司完善内部管理流程， 增加其生存能力， 最大限度避免损失， 增加市场竞争力。
英文摘要：	Abstract China's economic development and social progress in recent years, has been the world's attention, China's various industries for the world to make the contribution is obvious to all, whether it is large and medium-sized enterprises, or small micro-enterprises, in the social development process has contributed to the force can not be ignored.The numerous changes of social environment, the continuous updating of the economic situation is to make the development environment of the enterprise change at any time, and the key to the enterprise in the invincible position is to grasp the market environment, grasp the business opportunities, on the other hand, the internal management system of the rational construction and implementation, which,the internal control system is very important. As a result of mass entrepreneurship , and the slogan of innovation is raised,as well as the increasing of market demand, the implementation of the tax preferential policy and other factors,our country in recent years has grown numbers of entrepreneurs,and most of the entrepreneurs at the beginning always exist of small business style. According to the research result releasing by Alibaba Business School in 2017,the newly created enterprises generally involved in the industry of mechanical hardware,packaging,home building materials,daily necessities,mother and child toys, women’s underwear,medical equipment and so on.Most of them are trade-oriented enterprises. And they sell the goods of factory production with the shape of wholesale or retail.so the small trade enterprises occupy a large proportion in the society.They are very important in the commodity circulation. The healthy development of them have great benefit to economic growing, employment strengthen,commodity circulation enhancing,and economic prosperity promotion. The number of internal employees in small enterprises is very short.according to the research ,the enterprise with more than 100 people accounted for 5.61 percent,those with 50-100 people accounted for 8.59 percent,those with 20-50 people accounted for 17.17 percent,and those with 20 below accounted for the highest 68.63 percent.Because of the scarcity of personnel,coupled with the management skill’slack,small enterprises exist many problems.For example, the internal control consciousness is weak, the link is short, the audit process is missing, the response risk consciousness, the experience insufficiency and too many other reasons, all cause the small enterprise's development process to bury the hidden danger. Therefore,it is very necessary and urgentto establish the small enterprise's internal control system. Based on the analysis of domestic and foreign research results, this paper takesX company as an example,and analyzes the present situation and insufficiency of its internal control, the purpose is to improve the scheme based on the analysis, and to improve its operating condition and promote the company's long-term development. Based on the theory of internal control, this paper expounds five elements of internal control, including the setting of control target, risk assessment, control activity and supervision after control. The article takes X company for example, based on the current situation of its management, this paper expounds the advantages and disadvantages of X company in the establishment of internal control system, and then, according to its unique development model and combining with the theoretical basis of internal control, this article try to find a method to improve internal control system, to help X company to optimize its internal management process,increase the viability of small enterprises to avoid losses to the maximum,and increase market competitiveness.
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