中小企业内部会计控制制度浅析

中小企业内部会计控制制度浅析摘 要：随着社会经济的高速进展，知识经济的到来极大了提高了社会生产力,也给企业带来了无限的进展机会。如何在优胜劣汰的市场竞争中实现中小企业经营规模的快速扩大和经济效益的高速增长,除了选择风险小、盈利性强的投资项目和采纳先进的科学技术外，加强企业的内部会计控制是关键.本文通过进一步认识中小企业内部会计控制对企业加强经营管理，提高中小企业经营效率的重要意义,分析其存在的问题及原因，有针对性地提出具体的完善措施。 关键词:内部会计控制,经济效益，经营管理,措施Analysis of internal accounting control system for small and medium enterprisesAbstract： With the rapid development of social economy， knowledge economy greatly improved the social productive forces, but also to bring unlimited business opportunities 。 How to achieve the rapid expansion of small and medium scale business and economic growth in the survival of the fittest competition in the market, in addition to selection risk ， highly profitable investment projects and the use of advanced science and technology ， strengthening internal accounting control is the key. In this paper， a better understanding of internal accounting control of small and medium enterprises to strengthen management ， improve the management efficiency of the small and medium—sized enterprises of the important significance， analyzes the existing problems and the reasons， and thereafter puts forward concrete measures to improve. Keywords： Internal accounting control， Economic benefits, Management， Measures目 录1 引言.....................................................................12 内部会计制度内涵 ......................................................... 1 2.1 内部会计控制的概念 ................................................... 1 2.2 内部会计控制的目标 ................................................... 1 2 。 3 内部会计控制的基本原则 .............