I小微企业内部会计处理问题研究摘要：随着社会经济的不断发展，企业内部会计制度在企业日常经营发展过程中扮演着越来越重要的角色。企业实施内部控制的目的是实现企业的可持续发展。而如果企业内部控制的不完善和失控，就会给企业带来了巨大的损失，让企业受到重大的影响。最近几年，山东新华制药股份有限公司内部控制问题的出现，引起各行业的关注，让更多的人开始重新定位内部控制在企业发展中的重要地位。本论文研究过程中，笔者采用了案例和相关学术理论相结合的研究方式。笔者的研究目标是通过采取有效措施优化企业内部会计制度，并结合我国现阶段内部会计制度所面临的问题提出建设性的意见及建议。关键词：内部会计制度；内控问题；山东新华制药公司 Study on internal accounting treatment of small and micro enterprisesAbstract: In 2012, the emergence of internal control problems in Shandong Xinhua Pharmaceutical Co., Ltd. caused concern in various industries and allowed more people to begin repositioning the important position of internal control in enterprise development. This paper adopts the method of combination of theory and case, aims at optimizing the internal accounting control of the enterprise, and discusses the internal accounting control problems and countermeasures. First, the main research background, contents and methods are introduced. Second, introduce the internal accounting control theory of the company. Then, the internal accounting control case of Xinhua Pharmaceutical was briefed and analyzed. Then, through the case of Xinhua Pharmaceutical Co., Ltd., the problems existing in the internal accounting control of Chinese companies were put forward. Then, according to the questions, some suggestions and opinions were made targeted to improve and optimize the internal accounting control of Chinese enterprises. Finally, summarize this article.Keywords: internal accounting control; internal control issues; Shandong Xinhua Pharmaceut...
