【摘要】 采用调查问卷的方法,从企业性质、行业性质、资产规模、人员规模、内部控制活动及信息沟通六个纬度,对连云港市中小企业内部控制的实施效果进行了研究。结果表明:国有企业效果较差、制造业较好、规模大的企业内控效果好于规模小的企业。针对中小企业内控中存在的问题提出了建议。更多还原

【Abstract】 This paper adopts questionnaire survey and analyzes the effects of internal control(IC)in small and medium-sized enterprises in Lianyungang from six aspects,namely,ownership of enterprise,industry characteristics,asset size,staff size,IC activities and information communication.The results show that IC effects are worse in state-owned companies but better in manufacturing companies;IC effects are better in large size companies than in smaller ones.The paper also further analyzes the questionnaire and proposes four suggestions for the existing problems in IC in small and medium-sized enterprises.更多还原