关于中小企业内部控制问题的思考与对策研究

Thought and Countermeasures of Internal Control Problems of Small Middle-Scale Enterprises

有效的内部控制不仅关系到企业的各项经济目标能否实现、经济效益能否达到,也是我国当前企业改革、建立现代企业制度的一项根本要求。我国大部分中小企业由于受规模、财力、人力等限制,其内部控制机构(岗位)的设置和职责划分容易产生交叉重叠现象,影响内部控制制度的建设和实施。因此,应当根据企业自身的特点和经营管理的需要,避繁就简、避虛务实,从经济性、实用性出发,强化内部控制制度。中小企业内部控制的重点包括授权批准控制、会计系统控制和财产保全控制。

Effective internal controls play important part not only in the achievement of economic aims and benefit, but also in the reform and modern system of present enterprises. Restricted by enterprise scales, financial capacity and human resource, there are many problems on internal institute divisions in most of Chinese small - middle -scale enterprises which influence internal construction and carrying out of the internal system. In accor- dance with the characteristics of enterprise itself, we should strengthen internal system which include permission control under authorization, system control of accountant and property control of conservation.