民营企业内部控制问题研究+文献综述
Private enterprise internal control problem is explored
Abstract: Since the reform and open policy, under the leadership of the socialist market economy, the private enterprise obtained the rapid development of China. Now private economy as China's economy body part which own the most vigor and vitality, has become an important force to support and promote economic growth, at the same time our country's economic development has played a huge role. Under the influence of scale and management system, most of the small and medium-sized private enterprises in our country will weak internal control system, and there are not very sound internal control system, and in the process of internal control lack of timeliness. These problems will lead to increased risk of enterprise management, financing difficulties, unclear property right relations and benefit distribution mechanism malfunction, and it is hard for market development at home and abroad. So this article analyzes the present situation of the private small and medium-sized enterprise internal control system in China, reveals the problems of private enterprise internal control in our country, and puts forward several feasible effective improved policy and strategy. So it will promote the development of private enterprise healthily and sustainedly, and make more fast and stable economic development in our country.
Key words: private enterprise internal control measure
目 录
绪言 4
一、 企业内部控制概述 5
(一) 内部控制的含义 5
(二) 内部控制的作用 5
(三) 内部控制的目的 6
二、 我国民营企业内部控制现状及存在的问题 6
(一) 我国民营企业发展现状 6
（二）我国民营企业内部控制存在的问题 7
1、 控制环境方面的问题 7
2、 风险评估方面的问题 8
3、 信息系统与沟通方面的问题 8
4、 控制活动方面的问题 9
5、 对控制的监督方面 9
三、 民营企业内部控制的设计 10
（一） 内部控制设计中应考虑的问题 10
1、 对内部控制的定位 10
2、 成本与效益的平衡 10
3、 现实性与前瞻性的有效结合 10
（一） 内部控制制度的目标 10
（二） 内部控制设计的基本原则 11
（三） 内部控制流程设计 12
1、 收入循环 12
2、 生产循环 13
3、 付款循环 13
4、 信息管理 13
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