中小企业内部控制框架建设及措施

Internal Control Framework Construction and Measures for SMEs

通过对中小企业内部控制现状的分析,指出中小企业内部控制框架应分阶段建设,并提出了完善中小企业内部控制的相应措施。

Base on the analysis of the current situation of small and medium-sized enterprises(SMEs) internal control, this paper points out those small and medium-sized enterprises internal control framework should be phased build and propose measures to perfect the small and medium-sized enterprises internal control.