构建小企业“四位一体”的内部会计控制体系

Constructing Four-in-one Internal Accounting Control System in Small Enterprises

针对我国小企业在内部会计控制方面存在的问题,构建小企业"四位一体"的内部会计控制体系,即通过制度控制、预算控制、评价控制、激励控制的合理构建而形成有效的控制体系,从而形成良好的小企业控制环境,防止小企业在经营上存在漏洞,提高生存能力和发展空间,为小企业经营健康发展奠定良好的基础。

According to the problems existed in internal accounting control in Chinese small enterprises,this paper plans to construct four-in-one internal accounting control in small enterprises-to build effective control system through system,budget,appreciation,and motivation control,correspondingly,to form perfect control environment in small enterprises to avoid mistakes in business,and to increase survival ability and development space to build better base for the healthy development of small enterprises.