中文题目：中小企业内部控制研究——以创业型互联网企业为例英文题目：ResearchoninternalcontrolofSmallandMedium-sizedEnterprises--TaketheExampleofEntrepreneurialInternetEnterprises目录一、内部控制的概念及必要性............................................3（一）内部控制的概念...................................................3（二）内部控制的必要性.................................................3二、创业型互联网企业的特点............................................3（一）创新与变化.......................................................3（二）组织结构不固定...................................................3（三）市场规模和市场竞争加剧...........................................3（四）发展风险大.......................................................3三、深圳大爆炸科技有限公司案例分析..................................3（一）案例介绍.........................................................3（二）内控失效的表现...................................................3（三）经验与反思.......................................................3四、创业型互联网企业内部控制的问题..................................3（一）内部控制环境不健全...............................................3（二）管理者重视程度不够...............................................3（三）内部控制体系与商业模式不匹配.....................................3（四）风险不确定性及缺乏风险管理机制...................................3（五）缺少持续内部监控.................................................3（六）成本的约束.......................................................3五、改进建议............................................................3（一）健全的公司治理和企业文化.........................................3（二）管理者与业务人员的广泛参与.......................................3（三）内控体系与企业核心商业模式相适应.................................3（四）互联网领域内控专业人才的培养.....................................3（五）实施多方面无死角的监督...........................................3中小企业内部控制研究——以创业型互联网企业为例摘要：中小企业是我国国民经济的重要组成，它对我国经济的发展发挥着极为重要的作用。尤其是近年来互联网产业方兴未艾、快速发展，带动了不少年轻有志者创立互联网企业，使创业型互联网企业成为我国中小企业的重要组成部分。然而这些企业在快速成长过程中都存在着缺乏内控意识、风险管理机制不健全、内控体系与商业模式不匹配等重大问题。本文以创业型互联网企业为例，研究其内部控制存在的缺陷，并分析问题提出解决措施，从而为中小企业内部控制体系建设做参考。关键词：创业互联网中小企业内部控制ResearchonInternalControlofSmallandMedium-sizedEnterprises--TaketheExampleofEntrepreneurialInternetEnterprisesAbstract:Smallandmedium-sizedenterprises(SMEs)isanimportantpartofournationaleconomy,whichplaysanimportantroleintheeconomicdevelopmentofourcountry.Especiallyinrecentyears,theInternetindustryisintheascendant,therapiddevelopment,drivenbyalotofyoungpeoplewhoareinterestedinthecreationofInternetcompanies,entrepreneurialInternetcompaniestobecomeanimportantpartofChina'ssmallandmediumenterprises.However,intheprocessofrapidgrowthoftheseenterprises,therearemanyproblems,suchaslackofawarenessofinternalcontrol,riskmanagementmechanismisnotperfect,internalcontrolsystemandbusinessmodelmismatch.Inthispaper,theentrepreneurialInternetcompanies,forexample,tostudythedefectsofitsinternalcontrol,andanalysisoftheproblemsproposedsolutions,soastoreferenc...
