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中小企业财务控制制度作为内部控制制度的重要组成部分,虽然能够对企业主和其他人员尤其是财务人员起到监督、激励的作用。然而在它的运行过程中却存在着规章制度执行不力,人为干扰控制过程等现象。针对中小企业财务控制制度运行过程中存在的问题,我们必须完善中小企业财务控制制度的措施,通过完善措施进而使中小企业财务控制制度运行的各个环节得以完善。一、中小企业财务控制存在问题的分析(一)控制环境方面问题的分析1、从业人员素质问题。很多中小企
As an important part of the internal control system, the SME financial control system can play a supervisory and incentive role for the business owners and other personnel, especially the financial staff. However, in the process of its operation, there are some problems such as the poor implementation of the rules and regulations and man-made interference with the control process. In view of the problems existing in the operation of the financial control system for SMEs, we must perfect the measures for the financial control system of SMEs and improve the operation of the financial control system for SMEs through perfecting the measures. First, the financial control of SMEs Analysis of the problems (A) control of environmental aspects of the problem 1, the quality of practitioners. Many SMEs