浅谈中小企业内部控制发展现状与改善措施

Preliminary Discussion on Current Situation and Improvement Measures on Internal Control of Small and Medium-sized Enterprise

当前,中小企业内部控制存在的主要问题是:中小企业没有建立完善的内部控制系统;风险意识薄弱,风险管理不规范;对外信息沟通不畅;会计系统应用不健全;内部控制监督方面存在严重不足,监管不力等。应从提高中小企业管理者内部控制意识与水平,完善人力资源政策,建立科学的风险管理系统,加强企业内部控制活动,加强信息的流动与沟通,完善企业内部监督体系等方面入手,建立完善的中小企业内部控制制度。

Now the main problems existed in internal control of small and medium-sized enterprise are that they don＇t construct perfect internal control system, their risk awareness is weak and risk management is not standard, information communication toward outside is not expedite, the application of accounting system is unhealthy, and internal control and supervision is insufficient and ineffective. In conclusion, we should establish perfect internal control system of small and medium-sized enterprise through increasing awareness and standard on internal control, improving human resource policy, building scientific risk management system, and increasing internal control, information communication, and internal supervising system of the enterprise.