摘 要：随着现代社会经济的发展，民营中小企业在国民经济中发挥着越来越重要的作用，民营中小企业想要在瞬息万变的竞争环境中生存发展下去，就必须加强内部会计控制以协调企业内部资源的有效利用。本文以中小民企的内部会计控制理论为起点，结合具体案例进行研究分析，理论联系实际，发现我国中小民企内部会计控制还存在着许多未解决和待完善的问题和制度，以此找到突破点，最后结合一家中小民企来探讨民企的内部会计控制问题。运用具体问题具体分析的方法，针对中小民企的局限性提出了建设化意见，从企业提高风险意识和职员素质开始，建立健全内部会计控制体系，使企业内部程序运作得以合理有序进行。56546

毕业论文关 键 词：民营中小企业，内部会计控制，意识，成本

Abstract : With the development of modern society and economy, private SMEs are playing a more and more important role in the national economy. If private small and medium enterprises want to survive in the rapidly changing competitive environment and achieve development, they must strengthen the internal accounting controls to coordinate internal resources between the business in order to achieve effective use . In this paper, we set the small private internal accounting control theory as a starting point, then analysis with specific case studies from theory to practice, and finally found that there are still many unresolved issues and need to be perfect systems in small and medium private enterprises of China's internal accounting controls, in order to find a breakthrough point, and finally analyze with a small private enterprises to explore the private internal accounting control problems. With the use of methods to analyze specific issues, according to the limitations of small and medium private enterprises, we made some construction of the views that they should improve the awareness of risk and the quality of staff in the first, then establish a sound system of internal accounting controls in order to make the operation of the internal procedures work orderly.

Keywords : Private SME ，internal accounting control ，awareness，costs

目  录

1  引言 4

1.1  民营中小企业及其内部控制的特点 4

1.2  民营中小企业加强内部会计控制的意义 4

2  民营中小企业内部会计控制现状 5

2.1  管理者对会计内控认知不足 5

2.2  内部会计控制体系不健全 6

2.3  内部会计控制结构不合理 6

2.4  内部管理人员素质较低 7

2.5  缺乏有效的监督机制 7

2.6  民营中小企业内部会计控制的基础工作薄弱 7

2.7  信息透明度低 7

3  民营中小企业会计内控中的问题的原因分析 8

3.1  缺乏适合中小民企实情的具体内部会计控制模式 8

3.2  管理者缺乏权力制衡 8

3.3  内部会计控制限制于成本规模 8

3.4  缺乏内部会计控制的考核评估机制 9

3.5  环境和系统的变化会削弱内部会计控制的作用 9

4  加强民营中小企业内部会计控制的对策及建议