中小企业内部控制存在的问题及对策研究分析——以广州市花木兰绿化有限公司为例 工商管理专业VIP免费

中文摘要本文以花木兰园林公司为案例，分析了目前国内中小型企业的内控状况，归纳出了其共性的问题，并给出了一些有针对性的改进措施。首先，论文通过引言引出了本文的论点；其次，本文以广东花木兰园林有限公司为案例，对广东花木兰园林有限公司的内控状况进行分析，并从分析了其所存在的问，诸如内控意识淡薄、员工职业素质低下等实际问题进行分析。最后，基于对问题的分析，提出了一些对国内中小型公司内部控制进行优化的意见，比如：完善企业内部控制体系，增加对内部控制员工的专业性培训，提高内部控制信息化水平，构建企业内部控制环境，构建有效的信息与沟通机制等。关键词：内部控制，中小企业，风险管理，会计信息失真AbstractInthispaper,thispaperanalyzestheinternalcontrolsituationofdomesticsmallandmedium-sizedenterprises,summarizesthecommonproblems,andgivessometargetedimprovementmeasures.Firstly,thethesisintroducestheintroduction;secondly,thecaseofGuangdongMulanGardenCo.,Ltd.analyzestheinternalcontrolsituationofGuangdongMulanGardenCo.,Ltd.,andanalyzesthepracticalproblemssuchasweakawarenessofinternalcontrolandlowprofessionalqualityofemployees.Finally,basedontheanalysisoftheproblem,putforwardsomeoptimizationofdomesticsmallandmedium-sizedcompanyinternalcontrol,suchas:improvetheenterpriseinternalcontrolsystem,increasetheprofessionaltrainingofinternalcontrolstaff,improvethelevelofinternalcontrolinformation,buildenterpriseinternalcontrolenvironment,buildeffectiveinformationandcommunicationmechanism,etc.Keywords:Internalcontrol,smallandmedium-sizedenterprises,riskmanagement,accountinginformationdistortion目录中文摘要..............................................................................................................................IAbstract...............................................................................................................................II一、引言..............................................................................................................................1二、内部控制理论概述......................................................................................................2（一）内部控制含义...................................................................................................2（二）内部控制重要性...............................................................................................21.保障企业经营稳定和发展的重要手段....................................................................22.规避企业经济风险的有效手段................................................................................34.企业健康发展的支撑系统........................................................................................3（三）内部控制要素...................................................................................................31.风险管理....................................................................................................................32.控制环境....................................................................................................................33.控制活动....................................................................................................................44.信息与沟通................................................................................................................45.监督............................................................................................................................4...