第1页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共30页学校代码10125专业代码110203本科毕业论文（设计）题目：中小企业如何建立内控制度学院：会计学院专业：会计学ShanxiUniversityofFinanceandEconomics第2页共30页第1页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共30页学号：200710010134姓名：滕文艳指导教师：王玉兰2011年5月25日修德立信博学求真第3页共30页第2页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共30页毕业论文（设计）学术承诺本人郑重承诺：所呈交的毕业论文是我个人在导师指导下进行的研究工作及取得的研究成果。除了文中特别加以标注和致谢的地方外，论文中不存在抄袭情况，论文中不包含其他人已经发表的研究成果，也不包含他人或其他教学机构取得研究成果。作者签名：日期：第4页共30页第3页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共30页毕业论文（设计）使用授权的说明本人了解并遵守山西财经大学有关保留、使用毕业论文的规定。即：学校有权保留、向国家有关部门送交毕业论文的复印件，允许论文被查阅和借阅；学校可以公布论文的全部或部分内容，可以采用影印、缩印或其他复制手段保存论文。（保密的论文在解密后应遵守此规定）作者签名：指导教师签名：日期：日期：目录中文摘要···················································································I英文摘要················································································III引言·························································································1一、我国中小企业内控方面存在的问题及原因分析···························1（一）管理当局认识不足，对企业内部会计控制缺乏重视··················1（二）部分工作人员胜任能力不足················································3（三）忽视内部审计的监督机制···················································4第5页共30页第4页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第5页共30页（四）内控制度不健全，职责分离不明确·······································6二、完善中小企业内部控制制度的对策··········································7（一）优化内部控制环境，提高管理者的内部控制意识·····················7（二）完善内部控制制度的设计，为其有效实施提供基础··················7（三）“以人为本”，全面实行人员素质控制·································8（四）明确控制重点，实现职务分离和授权批准控制························9（五）加强企业内部审计控制，建立相应的监督机制·······················10（六）提高内部控制制度的执行水平，完善考核激励机制················10结论······················································································12参考文献······································································...
