加强中小企业内部控制的策略

我国中小企业发展迅速,但内部控制管理不容乐观.中小企业需要在坚持适用性、全局性、及时性和灵活性相结合的要求之上,结合自身特点,优化控制环境、明确控制目标、改善控制并不断完善内部控制系统,以达到提高内部控制的效果.

Approaches for small and medium sized enterprises in enhancing internal control

Internal control is indispensable for an enterprise to realize management targets.Organizing internal managerial activities is an approach for an organization to organize,restrict,assess and adjust their business activities between its departments.Small and medium sized enterprises in our country is developing rapidly,however,their internal control is not so good as expected.Small and medium sized enterprises need to improve its control condition,define its control targets,modify its control and perfect its internal control system to improve the effect of internal control with its own characteristics.