摘要
在当今中国的国民经济组成中,中小企业已经成为不可或缺的重要力量。但是由于诸多外部坏境问题和内部控制的缺失,我国的许多中小企业存在着花期短暂、生命力不持久等问题和局限。论文针对中小企业的内部控制中存在的几点问题来进行剖析,并且立足宏观,着眼细节,提出一系列能够切实有效推广的建议和措施,来帮助中国的中小企业完善其内控制度,突破局限性,走向内控正规化、专业化、完善化的道路。
In today's national economy of China,small and medium-sized enterprises have become an indispensable force.However,due to many external environmental problems and the lack of internal control,many small and medium-sized enterprises in our country have problems and limitations such as short flowering period and short vitality.This paper analyzes several problems existing in the internal control of small and medium-sized enterprises,and puts forward a series of suggestions and measures which can be practically and effectively popularized based on the macroscopic view and focusing on the details,to help China's small and medium-sized enterprises to improve its internal control system,break through the limitations,move towards the road of the regularization,specialization and perfection of internal control.
作者
王鹤林
WANG He-lin(Nanjing Tianyuan Heavy Industry Equipment Co.,Ltd.,Nanjing 211162,China)
出处
《中小企业管理与科技》
2021年第4期1-2,共2页
Management & Technology of SME
关键词
中小企业
内部控制
存在问题
对策
small and medium-sized enterprises
internal control
existing problems
countermeasures
作者简介
王鹤林(1978-),男,江苏宝应人,会计师,从事企业成本管控、内部控制研究。
