中小企业内部控制问题与对策刍议

中小企业是体制变革与技术创新的主体,市场活力的源泉,也是社会就业的主渠道和财政收入的重要来源。设计合理、运作规范的企业内部控制制度,则是中小企业持久、健康运营及其经济效益不断提高的基本保障。本文通过简要分析现行我国中小企业内控制度不健全、监督执行不到位的主要原因,就如何加强我国的中小企业内部控制问题阐明了主要对策。

Opinion of Problem and Countermeasures about Inner Control of Small and Medium- sized Enterprise

Small and medium-sized enterprise is mainstay of mechanism reform and technology innovation,source of market activity,main channel for employment and important source of fiscal revenue.A reasonable-designed and standard-operation inner control system is a fundamental insurance for small and medium-sized enterprise to maintain healthy operation and to improve economic benefit.This paper briefly analyzes main causes of current situation of imperfect inner control system and incompletely carrying out of supervision in small and medium-sized enterprise,and clarifies main strategies about how to reinforce inner control of small and medium-sized enterprise in China.