中小企业内部控制执行不力的原因及对策

Reason and Strategy on Poor Enforcement of Internal Control in Small and Medium-sized Enterprises

建立内部控制的目的是为了在管理实践中执行,以充分发挥其作用。但中小企业建立健全内部控制以后,普遍存在内控制度不能有效执行的问题,其原因是管理者内部控制意识淡薄、管理水平低下、员工素质不高、内控措施执行缺乏监督机制、企业文化落后。提高中小企业内部控制执行力,应建设与实施执行文化、建立控制管理体系、强化内外部监督,建立健全风险评估机制以及有效的风险管理系统,以保证内部控制的执行力。

The aim of building internal control is to carry it out in management and play its role. For many small and medium-sized enterprises, the main problem is that they set internal control system but cannot implement it effectively due to managers＇ weak awareness on internal control, low management level, inferior personnel quality, lack of supervision mechanism, and backward enterprise culture. Therefore, the enterprises should establish practice culture and management system, increase internal and external supervision, and improve risk evaluation mechanism and effective risk management system to secure practice of internal control.