摘 要内部控制制度是经济社会发展到一定阶段的产物，也是现代企业管理的重要手段。随着经济的迅速发展，内部控制成为人们普遍关注的问题之一。但是中小企业受传统因素影响，其产权结构具有经营权与所有权高度集中的特点。所以在内部控制的研究中，大部分的中小企业普遍存在管理体制不健全、内部控制力度薄弱、对内部控制制度重视程度较低等问题。一些中小企业虽然在不同程度上建立了内部控制制度，但是整体的体系上不够科学严谨。因此，建立健全内部控制体系对于中小企业的发展是非常重要的。当代社会竞争环境越发越激烈，中小企业更应该加强和完善企业内部控制制度，使企业运行的有效性得到提高，进而提升企业内部治理的水平。本文结合了笔者在年安保险辽宁分公司的实习经历和有关内部控制的理论，分析了年安保险辽宁分公司的内部控制现状。发现该企业存在风险评估体系不科学、缺乏信息沟通、内部控制环境管理薄弱、内部控制活动不健全、缺少内部控制监督环节等问题，同时对于存在的问题有针对性的提出对策建议。关键词： 内部控制；制度建设；信息沟通AbstractEnterprise internal control is the product of economic and social development to a certain stage, and an important means of modern enterprise management. With the rapid development of China's economy, internal control has become one of the issues that people generally pay attention to. However, SMEs are affected by traditional factors, and their property rights structure is characterized by a high concentration of management rights and ownership. Therefore, in the study of internal control, the vast majority of SMEs generally have problems such as poor management systems and weak control. In addition, many SMEs pay less attention to internal control systems. Although some SMEs have established internal control systems to varying degrees, the overall system is not scientifically rigorous. Therefore, the establishment of a sound internal control system is very important for the development of SMEs. The competitive environment in contemporary societ...
