【作者】 李倩；

【导师】 余玉苗；

【作者基本信息】 武汉大学 ， 会计学， 2005， 硕士

【摘要】 近年来,我国小企业发展迅速,已经成为经济增长中的重要支柱,其作用和地位随着国有经济战略性调整而日益突出。但是,由于小企业普遍存在所有权和经营权相结合、组织结构简单、业务性质比较单一、会计机构设置不规范等现象,现在大力推行的适合现代企业制度的内部控制体系对小企业并不完全适用。本文从内部控制的基本理论出发,结合小企业的定义及其自身的特殊性,针对我国小企业内部控制实践现状,提出站在企业管理的高度、以业务循环为基础,形成与小企业特殊性相适应的控制系统、质量评价系统和风险评估系统的循环推动。并依据内部控制总体目标,找寻小企业各个业务循环在计算机信息系统条件下的控制目标以及关键控制点。最后通过对一家小型工业企业内部控制现状的具体分析,以销售与收款业务循环内部控制设计与实施为例,将小企业内部控制体系构建的理论落到实践中来。更多还原

【Abstract】 In recently years, the small business enterprise of our country develop quickly, have already become a pillar within economic growth, its function and position along with the state-owned economic strategic adjustment but increasingly outstanding. But, combine together because of the small business enterprise widespread existence ownership and the management powers, the structure of organization is simple, the nature of business enterprise always is one, accountancy organization constitution not formal etc. in keeping with the modern business enterprise system of internal control system that promote strongly now to small business enterprise combine obsolescent. Through analyzing the basic theory of the internal control, this paper combining the definition of the small business enterprise and the special of its oneself, aiming at the internal control of small business enterprise of our country fulfillment present condition, put forward station in the business enterprise the height of manage, with business circle is foundation, the control system, quantity analyzing system and risk evaluation system circulating promote each other. Combine to base on the total target of the internal control, search the small business enterprise each business circulation control target under the condition of the IT information system and key control point. Pass finally to detail analysis of a small industry business enterprise internal control present condition, to take the payment business circulation internal control design and implement as an example, the theories that set up small business enterprise internal control system fall in the fulfillment.更多还原