浅析我国中小企业内部控制问题和改善措施

Internal Control Problems and Improvement Measures of Small and Medium Enterprises in China

内部控制对于企业的可持续发展十分重要,建立与之相关的制度是企业提高运营效率的有效手段之一。然而由于中小企业内部控制框架体系还不够完善,内控失效事件时有发生。通过对中小企业内部控制问题的分析,提出相应的改进措施,以利于中小企业更好更快地健康发展。

As internal control is very important for the sustainable development of enterprises,the establishment of relevant systems is one of the effective means for enterprises to improve their operational efficiency. However,due to the fact that the internal control framework of small and medium enterprises is not perfect enough,internal control failures often occur. Based on the analysis of the internal control problems of small and medium enterprises,this paper puts forward corresponding improvement measures,so as to help small and medium enterprises develop healthier and faster.