下载后可任意编辑浅析中小工程安装企业内部控制的问题摘要内部控制度是单位内部各职能部门在处理经济业务过程中相互联系相互制约的一种管理制度。是单位为了保证实现经营管理目标，组织内部经营活动而建立的各职能部门之间对业务活动进行组织、制约、考核和调节的方法、程序和措施，用以明确单位内部各职能部门的职责和权限，形成一个完整、严密的相互联系、相互协调、相互制约的控制系统的总称。随着近年来中小工程安装企业的兴起，完善内部控制管理成了迫切需要解决的问题。这就要求这些企业明确内控目标，优化内控环境，提高内控效果，对于防范舞弊，减少损失，提高获利能力具有重大意义。SummaryInternal control is a management system linked to restrain each other which handled by the various functional departments economic course of business. It is a summation of control system which establishes by the enterprises to ensure the fulfillment of management units, internal operations for operational activities between the various functional departments, constraints, the evaluation and adjustment, procedures and measures; also to definitize duties and jurisdiction of various functional departments, so it helps to form a complete, closely interlinked and mutual coordination and restriction. As the emergence of small and medium enterprises in the installation works, to improve internal control and management has become an urgent problem that needed to solve. It requires that these enterprises must definitize internal control objectives, optimize internal control environment and internal control effectiveness. So it has great significance of preventing fraud and reducing losses, improving profitability.关键词：中小工程安装企业 内部控制文献综述一、内部控制的涵义内部控制是单位为了保证实现经营管理目标，组织内部经营活动而建立的各职能部门之间对业务活动进行组织、制约、考核和调节的方法、程序和措施，用以明确单位内部各职能部门的职责和权限，形成一个完整、严密的相互联系、相互协调、相互制...
