摘要
当前,中小企业在我国市场经济中的占比越来越大,对社会经济发展有着积极的推动作用。面临不断发展变化的市场经济环境,中小企业需要更加严谨的企业发展战略才能更好地把握市场机会,创造企业价值。文章通过样本研究的方法分析了我国中小企业风险管理与内部控制方面存在的问题,并提出相应的改革建议,以期为中小企业的内部控制环境的建立提供有益的借鉴。
At present,the proportion of small and medium-sized enterprises in China’s market economy is increasing,which has a positive role in promoting social and economic development.Facing the ever-changing market economic environment,small and medium-sized enterprises need more rigorous enterprise development strategy to better grasp the market opportunities and create enterprise value.This paper analyzes the problems of risk management and internal control of small and medium-sized enterprises in China through the method of sample research,and puts forward corresponding reform suggestions to provide useful reference for the establishment of internal control environment of small and medium-sized enterprises.
作者
汤卫伟
TANG Wei-wei(Anhui Sanlian University,Hefei 230601,China)
出处
《哈尔滨学院学报》
2021年第3期28-30,共3页
Journal of Harbin University
基金
2020年度安徽三联学院校级科研项目,项目编号:SKYB2020001。
关键词
风险管理视角
中小企业
内部控制环境
the risk management perspective
small and medium-sized enterprises
the internal control environment
作者简介
汤卫伟(1991—),女,安徽六安人,讲师,硕士,主要从事内部控制研究。
