论文部分内容阅读
纵观中小企业的发展,可以看出它在应对风险方面能力较弱,究其根源,和企业内部控制环境的发展有着紧密关系。加强内部控制环境建设是提高中小企业内部控制制度的必要条件,本文首先论述了加强中小企业内部控制的必要性,其次分析了内部控制环境存在的问题,然后针对问题提出了完善措施,最后以A公司为例,重点分析了该公司内控环境的现状,并提出了改善建议。
Looking at the development of small and medium-sized enterprises, we can see that it has a weak ability to deal with risks. The root causes of it are closely related to the development of the internal control environment. To strengthen the internal control environment is the necessary condition to improve the internal control system of SMEs. This article firstly discusses the necessity of strengthening the internal control of SMEs, secondly analyzes the existing problems in the internal control environment, and then puts forward the perfect measures to solve the problems. Finally, The company, for example, focuses on the analysis of the company’s internal control environment, and put forward suggestions for improvement.