论中小企业内部控制制度及其应用

On the Internal Control System of Small and Medium Enterprises and Its Application

加强和完善中小企业的内部控制制度,不仅是企业生存和发展的需要,而且已成为当前中小企业应对金融危机,提高企业竞争力和促进企业实现发展战略的关键。在中小企业生产的全过程要提高对内部控制的认识,加强企业信息及时沟通,完善组织结构,建立风险评估机制,强化内部监督的功能,只有这样才能实现中小企业的健康发展。

Strengthening and perfecting the internal control system of small and medium enterprises is not only the need for the enterprises to survive and develop,but currently also the key for them to cope with the financial crisis,improve their competitive capacity and realize their development strategy.It is suggested that people＇s understanding of the internal control be strengthened in the whole process of production in the small and medium enterprises;the enterprise culture building and information communicating be enhanced;the organizational structure of the enterprises be perfected;the risk evaluation system be established;and the internal supervision be strengthened in the enterprises,only by which can the small and medium enterprises realize their healthy growth and play a more important role in the whole national economic development.