我国中小企业内部控制现状分析与对策.doc

本科毕业论文 (设计) 题目：我国中小企业内部控制的现状分析及对策 学院： 专业： 姓名： 指导教师： 2014年5月20日 摘要 近年来，伴随着市场经济的快速发展，中小企业也迅猛成长起来，登上了国民经济的大舞台。这既来源于世界经济发展的良好形势，又得益于我国中小企业的种种优势，但我们在可喜的发展势头之下，也应看到我国中小企业的发展困境与应对难题。而众多不足之中，中小企业的内部控制首当其冲，所以内控不兴，中小企业实难成大器。论文开篇陈述我国中小企业内部控制现状，继而剖析中小企业内控不足的原因，最后阐发如何加强中小企业内部控制的对策及有效建议，对我国内部控制的研究及实践都具有一定指导作用。 关键词　　内部控制　成因分析优劣对策建议 Abstract In recent years, with the rapid development of market economy, SMEs are rapidly growing up, boarded the big stage of the national economy. This not only comes from a good situation of the world economy, but also thanks to all the advantages of SMEs in China, but we welcome under development momentum should also see the development of SMEs and to deal with the plight of the problem. Among the many deficiencies and internal control brunt of SMEs, so the internal control of fashion, SMEs difficult to National Cheng Kung University. This article begins with a statement of internal control status of SMEs, then analyze the reasons for the SME internal control deficiencies, the final elucidation of how to strengthen internal control measures for SMEs and effective suggestions for research and practice of internal control has certain guiding role. Key words Internal Control Causes Pros and cons Suggestions 目录TOC \o 1-3 \h \u HYPERLINK \l _Toc3889110581 引言 PAGEREF _Toc388911058 \h 1 HYPERLINK \l _Toc3889110591.1选题背景及研究意义 PAGEREF _Toc388911059 \h 1 HYPERLINK \l _Toc3889110601.1.1选题背景 PAGEREF _Toc388911060 \h 1 HYPERLINK \l _Toc3889110611.1.2研究意义 PAGEREF _Toc388911061 \h 1 HYPERLINK \l _Toc3889110621.2国内外文献综述 PAGEREF _Toc388911062 \h 2 HYPERLINK \l _Toc3889110631.2.1国外研究现状综述 PAGEREF _Toc388911063 \h 2 HYPERLINK \l _Toc3889110641.2.2国内研究现状综述 PAGEREF _Toc388911064 \h 2 HYPERLINK \l _Toc3889110651.3拟采取的思路及方法 PAGEREF _Toc388911065 \h 3 HYPERLINK \l _Toc3889110661.3.1基本思路 PAGEREF _Toc388911066 \h 3 HYPERLINK