中小企业内部控制中存在的问题及完善对策研究论文

本科论文摘 要文章以花木兰绿化公司为例，对当前我国中小企业内部控制情况展开了分析，总结了其中普遍存在的问题并提出了几点针对性的完善对策。首先，文章对本次研究的背景和意义进行了概述，阐明了文章撰写过程中的主要研究方法和相关理论基础，为后文的撰写做好铺垫；其次，以广东花木兰绿化公司为例，从内部控制的环境、 风险评估等角度 出发，探讨了广东花木兰绿化公司的 内部控制现状， 基于此，阐述了目前国内中小企业集中在内部控制中的各种现实问题，如缺乏强烈的内部控制理念，职工专业素养不高等。最后，在问题分析的基础上，分享了部分优化国内中小公司内部控制的建议，如改进企业内部控制体系、增加对内部控制职工的专业性训练、内部控制信息化程度的提升以及企业内部控制环境的建设和 有效的信息与沟通机制的建设等。 关键词：内部控制，中小企业，风险管理，会计信息失真本科论文AbstractTaking Huamulan greening company as an example, this paper analyzes the current internal control situation of small and medium-sized enterprises in China, summarizes the common problems and puts forward several targeted improvement countermeasures. First of all, this paper summarizes the background and significance of this study, expounds the main research methods and related theoretical basis in the process of writing this paper, and paves the way for the later writing; secondly, taking Guangdong Huamulan greening company as an example, from the perspective of internal control environment and risk assessment, discussing the internal control status of Guangdong Huamulan greening company. Based on this, the paper expounds various practical problems in internal control of domestic small and medium-sized enterprises, such as the lack of strong internal control concept, and the low professional quality of the staff. Finally, based on the analysis of the problem, in the sharing of Suggestions on the part of the optimization of internal control of domestic small and medium...