中小企业内部控制问题及对策研究——基于辽宁省中小企业的调查

Internal Control of Small and Medium- sized Enterprises in China: a Case Study in Liaoning

当前,内部控制制度的缺失或失效已成为制约中小企业健康发展的重要因素。本文以中小企业内部控制为视角,采用问卷调查的方法,调查分析了辽宁省中小企业内部控制的现状和存在的问题,并提出了相应的对策建议。

The deficiency and failure of internal control has become a key factor of restricting the development of small and medium-sized enterprises .In this study , the present situation and problems in small and medium -sized enterprises in Liaoning province are discussed by questionnaire survey .Some advice is accordingly proposed .