I民营中小企业货币资金内部控制的研究摘 要民营中小型企业作为一种最为普遍的经济组织形式，在产业发展中地位重要，作用重要。在我国，中小企业在全国企业总数中的占比超过了 90%，提供就业岗位最多，扩大了就业机会，有助于稳定经济增长。随之而来的问题就包括货币资金的储存和管理。要保证金额记录准确无误的同时，还要保证货币资金合法合规和存放安全。为了提升企业货币资金循环和周转效率，完善的内部控制制度是有必要的。本文根据我国民营中小企业的货币资金内部控制发展情况，用 COSO 内部控制框架五要素进行分析，结合企业的固有特性，深入分析我国现有的问题和问题的原因，最后提出优化企业货币资金内部控制的建议。关键词：民营中小企业；货币资金；内部控制；COSO 内部控制框架IIResearch on the Internal Control of Monetary Capital in Private Small and Medium-sized EnterprisesAbstractAs the most common form of economic organization, private small and medium-sized enterprises play an important role in industrial development. In China, small and medium-sized enterprises account for more than 90% of the total number of enterprises in the country, providing the most jobs, expanding employment opportunities, and helping to stabilize economic growth. The following problems include the storage and management of monetary funds. It is necessary to ensure the accuracy of the amount record, as well as the legal compliance and safe deposit of monetary funds. In order to improve the circulation and turnover efficiency of monetary capital, it is necessary to improve the internal control system. According to the development of the internal control of monetary capital of private small and medium-sized enterprises in China, this paper analyzes the five elements of COSO internal control framework, combined with the inherent characteristics of enterprises, deeply analyzes the existing problems and causes of problems in China, and finally puts forward sug...
