我国中小企业内部控制存在的问题及其对策

当前,我国中小企业在解决就业、改善民生等方面发挥了不可替代的作用,是我国建设现代化体系,促进经济持续、稳定发展的重要保障。文章以内部控制理论为基础,对我国中小企业内部控制的现状以及存在的不足进行分析,并从内部环境、风险评估、控制活动、信息与沟通、内部监督等方面分别提出完善我国中小企业内部控制的对策建议。

Problems in and Countermeasures for Internal Control of China's Small- and Medium-sized Enterprises

At present,China's small-and medium-sized enterprises play an irreplaceable role in solving employment problems and improving people's living standard.In addition,they guarantee the development of China's modernization system,and promote the sustainable and steady development of its economy.By means of the theory of internal control,an analysis is made of the problems existing in China's small-and medium-sized enterprises,and some countermeasures are proposed based on their internal control,risk assessment,control activity,information transmission,internal supervision,etc.