中小企业内部控制系统现状及完善对策的探讨

The Internal Control System of Small and Medium-sized Enterprises and its Improvement Measures

会计信息失真现象与社会环境、经济环境、市场经济的发育程度等企业的外部环境息息相关,但单位内部控制系统弱化是一个更重要、更直接的内部因素。因此,建立和加强单位的内部控制,使内部控制合理设计并有效实施,才能最大可能地防止会计造假等错弊行为的发生,保证会计信息的真实、完整、相关、透明,才能促使企业价值的增值。本文以中小企业作为研究对象,对中小企业如何加强与完善内部控制系统作了一些探讨,提出了一些具体的措施。

Accounting frauds may be related to social and economic environments as well as market economy growth. Nevertheless, they are more related to the weakening of the internal control system of enterprises. This paper makes a study on how to improve the internal corporate control system, ensure accounting truthfulness and promote corporate economy.