【作者】 王芸；

【导师】 刘海燕；

【作者基本信息】 苏州大学 ， 工商管理（专业学位）， 2014， 硕士

【摘要】 近年来随着国家经济的高速发展，中小企业数量的不断壮大，中小企业已成为我国国民经济增长的重要推动力量，其作用和地位也变得愈发重要。据报道，全国中小企业的数量已占到企业总量的90%以上，在整个国民经济中占到了主导地位。国内生产总值的55%，工业增加值的75%，社会销售额的58%，税收贡献的40%，出口总额的62%都是由中小企业创造的。虽然中小企业的重要地位越来越明显，但是其内部控制的能力缺乏是不可忽视的，在当前形势下中小企业由于没有像大企业、上市公司那样受到关注和重视，加之又缺少内部控制存在问题的改善措施，影响了中小企业的进一步发展。在这种形势下，本文针对中小企业在经营活动中面临的内部控制问题进行研究分析具有一定的现实意义。本文以快速发展的中小企业A公司为研究对象，采用案例研究法，结合A企业的背景，从企业内部控制的角度来分析了A公司发展中存在的问题及其成因，并根据内部控制的基本理论提出了有关A公司内部控制制度的改进方案，以帮助A公司提高管理能力和实现其经营目标。更多还原

【Abstract】 In recent years, with the rapid development of the national economy, the number ofsmall and medium enterprises growing, small and medium enterprises has become animportant driving force for China’s economic growth, its role and status as the strategicadjustment of the national economy and have become increasingly prominent.According to reports, the current number of small and medium enterprises haveaccounted for90%of the total national enterprises,55%of our GDP, industrial addedvalue of75%,58%of sales in the community, the tax of40%and62%of total exportsare created by small and medium enterprises. However, influenced by their own sourcesof funds, the quality of personnel management, production scale and technical factors,still restrict the further development of small and medium enterprises. In particular thegrowth of small and medium enterprises, have strong desire for the development, butthey resist risk ability is weak, therefore, an urgent need to establish and perfect theinternal control system of small and medium enterprises.In this paper, with the rapid development of the small and medium enterprise Acompany as the research object, adopts the case study method, combined with Acompany’s background, from the enterprise internal control theory is employed toanalyze the existence of A company’s internal control problems and their causes, andputs forward the improvement scheme about A company’s internal control systemaccording to the basic theory of internal control, to help A company to improvemanagement ability and realize their business goals.更多还原