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作为我国经济重要组成部分的中小企业,内部会计控制已经成为规范其业内部管理、提高经济效益的重要保证。本文分析了影响中小企业内部会计控制制度运行效率的关键因素,从强化中小企业内部会计控制意识、建立内部控制激励机制、加强内部审计监督机制等方面,提出了增强中小企业内部会计控制制度有效性的对策。
As a small and medium-sized enterprise which is an important part of our economy, internal accounting control has become an important guarantee to standardize its internal management and improve economic efficiency. This article analyzes the key factors that affect the operating efficiency of the internal accounting control system in SMEs. It puts forward some measures to strengthen the internal accounting control system of SMEs, such as strengthening the awareness of internal accounting control in SME, establishing the internal control incentive mechanism and strengthening the internal audit supervision mechanism Countermeasures.