关于中小企业内部控制设计原则的思考

REFLECTIONS ON SMES INTERNAL CONTROL DESIGN PRINCIPLES

根据当前中小企业内部控制存在的问题,从控制环境、风险评估、控制活动、信息与沟通监督5个方面,提出中小企业在内控制度设计上应遵循的基本原则。

The paper comes up with the basic principles to be followed by the SMEs in the internal control system design in the light of the problems existing in the SMEs internal control starting with five elements such as environment control,risk assessment,control activities,information communication and supervision.