本科论文摘 要据统计，目前我国中小企业总数已占全国企业总数的 99% 以上，创造的最终产品和服务价值相当于国内生产总值的 60% 左右，对税收的贡献超过 50%，提供了 80% 的城镇就业岗位。总体来说，中小企业对我国的经济发展做出了相当重要的贡献。随着中国经济的飞速发展，中小企业发展迅速，在发展中显现出了自身的特点，同时，也暴露出普遍存在的问题，例如发展基础薄弱，风险管理意识较差内部会计控制缺失或失效等，直接影响中小企业的经济效益，阻碍了中小企业的发展壮大，甚至影响其生存。文章通过对中国中小企业的内部会计控制的状况分析，进一步论证了中小企业内部会计控制中存在的问题，寻求解决内部会计控制问题的对策，巩固和加强中小企业内部会计控制结构，使其更加快速、健康的发展，为国民经济做出贡献。[关键词]内部控制；中小企业；监督；重要性本科论文Research on Internal Control of Small andMedium-sized EnterprisesAccording to statistics, at present, China's small and medium-sized enterprise total already accounts for the enterprise is over 99% of the total, create the final product and service value equivalent to about 60% of GDP, tax contribution to more than 50%, provides 80% of urban jobs. Overall, small and medium-sized enterprises to the economic development of our country make a very important contribution. With the rapid development of Chinese economy, small and medium-sized enterprises develop rapidly. They showed the characteristic of themselves in development. At the same time, they also exposed some common problems. For example development foundation is weak; the risk management consciousness is poorer; internal accounting control missing or failure, etc. They directly affect small and medium-sized enterprise economic benefits, obstruct the small and medium-sized enterprise development and growth, and even influence its survival. This article, on the Chinese small and medium-sized enterprise of internal accounting control condition a...
