小微商业企业内部控制制度研究

The Research Of Internal Control System Of The Small Micro Commercial Enterprises

小微商业企业在发展过程中很容易出现财务风险,强化内部控制是有效防范财务风险的重要手段。目前小微商业企业的内部控制状况并不理想,主要表现在企业管理者缺乏先进的财务管理理念,财务风险高,缺乏有效的资金预算等方面。完善小微商业企业内部控制制度,主要是强化货币资金、存货和应收账款的内部控制。

It＇s easy to appear financial risk in the small mi- cro commercial enterprises. To prevent financial risks, the effective means is strengthen the internal control. Now the internal control in the small micro commercial enterprises is not ideal. Such as the lack of advanced financial management concept,the high financial risk,the lack of effective capital budget. To improve the internal control of the small micro commercial enterprises, the enterprises can strenten the internal control of monetary funds, inventory and accounts receivable.