浅谈中小企业的内部控制

Introduction to Internal Control Exercised in Medium-sized and Small Enterprises

目前 ,中小企业已成为我国经济系统中最活跃、最具潜力的经济成分 ,但是普遍还存在着管理无序的现象。内部控制是企业管理的关键所在。本文主要讲述了中小企业建立内部控制的必要性。

At present, medium sized and small enterprises have become the most dynamic and potential economic sector, but disordering management is still the universal phenomenon, so internal control is the key method for business administration. The paper focuses on the necessity and the key factors of exercising internal control in medium sized and small enterprises; and some thoughts on carrying out the internal control effectively.