本科论文摘 要中小企业在中国经济的发展下已经占据了中国经济市场的大部分，并做出了贡献。根据调查和研究,中国每年倒闭的企业就有近百万家,中小企业居多,而且中小企业的寿命短,虽然与外界环境有一定关联,但也离不开企业自身因素,而内部控制的缺失和对内部控制的不全面认识就是重要的原因。内部控制，一项确保实现公司目标的政策，是现代公司治理的重要工具。内部控制的不足会阻碍了企业的发展，企业需要将内部控制作为重点，结合自身特色，制定一套属于自己的内部控制制度，才能实现可持续发展。就中国中小企业内部控制问题,本文通过对市场的不完全调查总结和分析了几个主要问题, 根据查找的文献资料和内部控制要素,提出了改进意见,完善内部控制活动，最后再以 A 企业为例来分析中小企业内部控制的问题，结合实际的企业来分析内部控制问题，让人们更加容易理解和信服。 关键词：内部控制 中小企业 问题研究 对策建议本科论文AbstractUnder the development of China's economy, small and medium-sized enterprises have occupied the majority of the Chinese economic market and made contributions. According to the investigation and research, there are nearly one million enterprises that close down every year in China, most of which are small and medium-sized enterprises. Besides, small and medium-sized enterprises have a short life span. Although they are related to the external environment to some extent, they cannot do without their own factors. Internal control, a policy to ensure the achievement of corporate goals, is an important tool of modern corporate governance. The lack of internal control will hinder the development of enterprises, enterprises need to take internal control as the focus, combined with their own characteristics, develop a set of their own internal control system, in order to achieve sustainable development. On China's small and medium-sized enterprise internal control problems, this article through to the market incomplete survey summarizes and analyzes ...
