摘要
中小企业作为国民经济的重要组成部分,国家出台一系列政策为中小企业的成长营造了良好的经营环境,其发展壮大愈加引起社会的普遍重视。然而,中小企业经营期限较短,自身问题尤为突出,特别是内部控制的缺失,致使其发展受限。本文将以中小企业内部控制的意义为出发点,分析其普遍存在的问题,以提出解决对策为落脚点,促进中小企业完善内部控制,实现可持续发展。
As an important part of the national economy,the state has issued a series of policies to create a good business environment for the growth of small and medium-sized enterprises,and its development and expansion have increasingly attracted the general attention of the society.However,small and medium-sized enterprises have a short operating period,and their own problems are particularly prominent,especially the lack of internal control,which limits their development.This paper will take the significance of internal control of small and medium-sized enterprises as the starting point,analyze its common problems,and put forward solutions as the foothold to promote small and medium-sized enterprises to improve internal control and achieve sustainable development.
作者
杨斯清
YANG Si-qing(Ankang College,Ankang 725000,China)
出处
《科技创新与生产力》
2023年第3期75-77,共3页
Sci-tech Innovation and Productivity
关键词
中小企业
内部控制
企业管理
small and medium-sized enterprise
internal control
enterprise management
countermeasure