中小企业内部控制问题与措施研究-以深圳恳诚财税代理有限公司为例.doc

ResearchonInternalControlIssuesandMeasuresofSmallandMedium-sizedEnterprises:ACaseStudyofShenzhenKenchengFinanceandTaxAgencyCo.,Ltd.

Abstract:After30yearsofreformandopeningupinChina,varioussmallandmedium-sizedenterpriseshavedevelopedveryrapidly.Accordingtostatistics,nearly90%ofChinasemploymentisprovidedbySMEs,andSMEsalsoaccountfornearlyhalfintermsoftaxes.TheroleofSMEsintheeconomyhasbecomemoreandmoreimportant,butinrecentyears,thedevelopmentofmoreandmoreSMEshasfallenintoabottleneck.OneoftheimportantfactorsrestrictingthehealthydevelopmentofSMEsisthelackorfailureofinternalcontrolsystems..

Afterresearch,itisfoundthattheinternalcontrolenvironmentofenterprisesinChinaisrelativelypooratthisstage.Theinternalcontrolsystemofmostenterprisesneedstobeimproved.Theinternalsupervisionandauditingdepartmentsofenterpriseshavenotplayedtheirduesupervisionrole.Financialnon-complianceincidentsoccurfromtimetotime.ItisofgreattheoreticalsignificanceandpracticalvaluetostudytheinternalcontrolofSMEsinChina.

Theresearchinthisarticleisbasedontheclassictheoryofinternalcontrol,usingliteratureresearch,normativeanalysis,andcasestudymethods.First,itexplainsthecharacteristicsofSMEsinternalcontrol,andthencombinestheoryandpracticetoanalyzethecurrentstatusanddevelopmentofinternalcontrolinSMEsinChina.Problemsindevelopment,andthenputforwardhowtobetterpromotethedevelopmentofinternalcontrolofSMEsinChina.

Keywords:SMEs,InternalControl

目录

TOC\o1-3\h\u25086第1章绪论 1

280211.1课题研究背景和意义 1

41101.1.1课题研究背景 1

134911.1.2课题的研究意义 1

202631.2课题研究内容和方法 2

75751.2.1研究内容 2

297101.2.2研究方法 3

65921.3技术路线 3

32428第2章中小企业内部控制概述 4

87732.1中小企业及内部控制的概念 4

320002.1.1中小企业的划分标准 4

20262.1.2中小企业内部控制概念 4

48112.1.3内部控制的作用 5

144542.2当前中小企业内