序号（学号）：毕业论文中小企业内部控制制度研究——2017年06月09日中小企业内部控制制度研究——[摘要]中小企业是中国数量最多、最具创新活力的企业群体在促进增长，创建和谐社会，特别是在吸纳就业、增加税收等方面都充分发挥作用。相关数据显示，我国98%为中小企业。当然这些中小企业在实际的发展中也充分发挥作用，比如创造了80%的就业岗位，创造我国60%的GDP等，这些均充分说明在国民经济发展中，众多中小企业的重要性，是国民经济发展中不可忽视的一部分。然而，中小企业的发展现状却令人担忧。据统计，中小企业的平均生存年限只有不到4年。市场“优胜劣汰”的规律以及不尚不规范的市场经济中，很多中小企业最终难逃倒闭之厄运。[关键词]中小企业内部控制控制环境Researchoninternalcontrolsystemofsmallandmediumsizedenterprises——TakeYanbianWeiFengCo.,Ltdasanexample[Abstract]Isthelargestnumberofsmallandmedium-sizedenterprisesChinese,creativeenterprisegroups,inpromotingeconomicgrowth,promoteinnovation,increasetaxrevenue,employment,hasanirreplaceableroleinimprovingpeople'slivelihood.Accordingtoareportonthedevelopmentsituationofsmallandmedium-sizedenterprisesin2015datashowthatthetotalnumberofenterprisesinourcountry,smallandmedium-sizedenterprisesaccountedformorethanmorethan98%ofChina'sGDPcontributiontomorethan60%,with80%ofurbanjobs,occupiesanimportantpositioninthenationaleconomy.However,thecurrentsituationofthedevelopmentofsmallandmedium-sizedenterprisesisworrying.Accordingtostatistics,thesmallandmedium-sizedenterprisesurvivalaverageagelessthan4years.BecauseofChina'ssmallandmediumenterprisegrowingupinthenonstandardmarketeconomy,inthefiercecompetitioninthemarketsurvivalincreasinglydifficult,manysmallandmedium-sizedenterprisesareweededout.Afterall,animportantreasonisbecausethelackofinternalcontrolandtheinefficient.ThisarticlethroughtotheYanbianeconomicandTradeCo.,Ltd.姓名教学院专业班级指导教师）Weipeakcase,in-depthanalysisofthecompany'sinternalcontrolfromtheinternalcontrolfoundinthemostfundamentalcauseofconfusionisduetopursuebusinessinterestsbutnotfocusonsustainablelong-terminterests.Inordertosolvetheseproblems,shouldchangethemanagementmodeandthemanagementofthepursuitofinterestsinherentintheconcept.Guidancewiththerelevantregulations.ThestatusofinternalcontrolsofYanbianWeiFengTradeCo.Ltd.,furtherunderstandingthegreatvalueoftheinternalcontrol,toenhancetheawarenessofinternalcontrol,whichcanimprovetheenterprisemanagementefficiencyeffectivelyandregulatetheoperationofthestatusquo.[Keywords]Smallandmedium-sizedenterprisesinternalcontrolscontrolledenvironment目录一、中小企业与内部控制的概述............................................1（一）中小企业的概述....................................................11．中小企业的定义...................................................1............................................................1(二)内部控制的概述..................................................2............................................................2............................................................23介..................................................................333（一）内部环境基础薄弱..............................................31．内部控制意识淡薄.........................................3............................................................4（二）内部控制约束弱化..................................................5............................................................5.........................
