I民营企业内部控制问题及对策研究摘要步入新时代以来，中国经济发展迅速，民营企业为市场经济发展做出了巨大贡献随着经济全球化的不断发展，国际化的市场竞争越来越激烈，企业与企业之间的发展也面临着巨大的压力，各个民营企业之间的内部控制在这个过程当中对显得尤为重要。本文将通过民营企业的内部控制制度作为主要的研究对象，详细分析控制管理过程当中出现的问题和缺陷，得出有效的解决方案。并结合承德市金峰雨麦食品有限公司进行案例分析，提出该公司内部控制存在的问题，并根据实际提出完善金峰雨麦食品有限公司内部控制的对策。以此希望能够促进民营企业对内部控制的重视，促进民营企业在内部控制决策中的科学性和最优化。关键词：民营企业；内部控制；风险管理IIAbstractChina'seconomyhasundergoneearth-shakingchangessincethereformandopeningup,andprivateenterpriseshavemadegreatcontributionstothedevelopmentofthemarketeconomy.Forprivateenterprises,internalcontrolplaysanimportantroleintheirdevelopment.Especiallyaftermycountry'saccessiontotheWTO,marketcompetitionhasbecomeincreasinglyfierce,thedevelopmentofprivateenterpriseshasalsobeenhinderedbyvariousaspects,andtheimportanceofinternalcontrolhasbecomemoreandmoreprominent.Thisarticlediscussesthecurrentsituationoftheinternalcontrolmanagementofprivateenterprises,analyzestheproblemsexistinginthecurrentinternalcontrolmanagementofprivateenterprises,andthenproposescorrespondingimprovementsuggestionsbasedontheproblems.CombinedwiththecaseanalysisofChengdeJinfengYumaiFoodCo.,Ltd.,theproblemsinthecompany'sinternalcontrolwereputforward,andthecountermeasuresforperfectingJinfengYumaiFoodCo.,Ltd.'sinternalcontrolwereputforwardbasedontheactualsituation.Inthisway,wehopetopromotetheimportanceofprivateenterprisestointernalcontrol,andpromotethescientificityandoptimizationofprivateenterprisesininternalcontroldecision-making.Keywords:Privateenterprise;Internalcontrol;Riskmanagement3目录摘要.............................................................IAbstract..........................................................II1绪论...........................................................61.1研究背景...................................................61.2研究目的与意义.............................................61.2.1研究目的.............................................61.2.2研究意义.............................................71.3国内外研究现状.............................................71.3.1国外研究现状.........................................71.3.2国内研究现状.........................................81.4研究内容与研究方法........................................101.4.1研究内容............................................101.4.2研究方法............................................102民营企业内部控制理论概述........................................112.1民营企业的界定及特征......................................112.1.1民营企业的界定......................................112.1.2民营企业的特征......................................112.2内部控制的含义和目标......................................122.2.1内部控制的含义.......................................122.2.2内部控制的目标......................................122.2内部控制要素..............................................132.2.1内部环境.............................................132.2.2风险评估.............................................132.2.3控制活动.............................................132.2.4信息与沟通...........................................1...
