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改革开放以来,中小企业逐步发展壮大,现已成为我国经济的重要组成部分。在未来,中小企业的发展势头也不容小视。然而,与大型企业全面有效的内部控制制度不一样,中小企业内部会计控制混乱,风险意识淡薄,使得许多中小企业无法适应社会经济的发展而淘汰。为了稳固中小企业的发展,一个好的内部会计控制制度不可或缺。本文将站在企业自身的角度讲述家族式中小企业内部会计控制的的相关内容。
Since the reform and opening up, the gradual development and expansion of small and medium-sized enterprises have become an important part of our economy. In the future, the development momentum of SMEs should not be underestimated. However, unlike the comprehensive and effective internal control system of large-scale enterprises, the internal accounting control of SMEs is confused and the risk awareness is weak. As a result, many small and medium-sized enterprises are unable to meet the needs of social and economic development and are eliminated. In order to stabilize the development of SMEs, a good internal accounting control system is indispensable. This article will stand on the perspective of the enterprise’s own family-owned SMEs internal accounting controls related content.