I浅析中小企业内部会计控制问题——以 M 企业为例摘 要内部控制是现在企业治理中不能被或缺的重要环节，起着顾全资产、防备危险和增高效益的重要作用。M 企业作为房地产中的投资企业，有着健全的内部管制治理阅历，是有价值的样本典型。但近年来，随着经济的疾速开展，强烈的行业竞争，公司发展迟缓、停滞不前，其本源就是内部控制呈现出破绽、治理方法滞后，在一些重要节点上与现在的企业管理方式脱节，因此本文以 M 企业为例，对企业内部会计控制存在的问题及对策进行探究，以期提升企业内控水平，促进企业的进一步发展。关键词： M 企业；内部控制；内部会计控制；内部制度 II Analysis on the Internal Accounting Control of Small and Medium-sized Enterprises——Taking M Enterprise as an ExampleAbstractInternal control is an important link that cannot be denied in corporate governance, and plays an important role in taking care of assets, preparing for danger and increasing efficiency. As an investment enterprise in real estate, M company has a sound internal control governance experience and is a valuable sample. However, in recent years, with the rapid development of the economy, strong industry competition, the company's development is slow and stagnant, its origin is that the internal control is flawed, the governance method is lagging behind, and it is out of touch with the current enterprise management methods at some important nodes. Therefore, this article takes M enterprise as an example to explore the problems and countermeasures of internal accounting control of enterprises, in order to improve the internal control level of enterprises and promote the further development of enterprises.Key words：M enterprise; internal control; internal accounting control; internal systemIII目 录摘 要...........................................................................................................................................IAbstr...
