企业内部控制制度研究摘 要企业内部控制制度是近年来无论是经济学家还是管理学家都在研究的一个热点课题。内部控制的概念被提出至今已有半个世纪，在前人的不懈努力下，企业的内部控制制度在研究和应用上得到了长足的发展和进步。不同于国外西方发达国家在这方面上的学术研究众多，理论和实践基础扎实，我国由于市场开放时间短，研究和应用起步晚，所以企业内部控制的现状仍然与国外存在较大差距。我国实行改革开放的国策后，国家经济发展取得了长足的进步，中小企业也逐渐发展成为我国市场经济的中流砥柱。但我国中小企业规模小、效益低，许多管理事项实行不到位等问题影响着企业的经营——特别是企业的内部控制制度方面的问题。因此，本文将先阐述企业内部控制制度的意义和目的，帮助读者了解国内外研究现状。再以中小企业为研究对象,分析其现状和问题，尝试提出建立内控制度的有效对策，以期其现状得到改善、问题得到解决，促进各中小企业健康发展。关键词：内部控制制度；企业管理；中小企业IThe research of Enterprise Internal Control SystemAbstractEnterprise internal control system is a hot topic that both economists and management scientists have been studying in recent years. Since more than 50 years ago, the concept of internal control has been proposed, and now the Enterprise internal control system has made a dramatic improvement in research and application with the constant efforts of the predecessors. Unlike western developed countries that have many academic researches, as well as solid theoretical and practical foundations in this area, China is with a shorter time of market-opening, researching and application. Therefore, there is a great disparity of the current status of enterprise internal control between China and western countries. After China implemented the reform and opening-up policy, China’s economic development has made great progress, and small and medium-sized enterprises have gradually developed into the mainstay of China's market-oriented economy system. However, ...
