中小企业内部控制存在的问题研究

中小企业内部控制存在的问题研究-以A企业为例摘要中小企业是国民经济发展的支柱之一，是推动经济建设和促进社会和谐的重要力量，在优化经济结构，缓解就业压力等方面有着卓越贡献。国家大力支持中小企业健康发展，但与国外相比国内中小企业发展较慢，规模较小，寿命较短，而内部控制薄弱是造成这些问题的主要原因。与大型企业相比，中小企业组织层级低结构简单，管理层级少，流程简单，多数企业集权严重，权力由一人或几个管理层掌握，带来了决策缺乏科学性，员工积极性不高等问题。文章所选案例A企业是典型的中小企业，该企业由董事长一人掌握实权，总经理形同虚设，通过对A企业内部控制现状进行分析，这种高度集中化的管理模式在公司内部存在着许多问题。在治理环境上，主要表现为治理结构失衡和任人唯亲：对风险的评价有过于自信和随意性的倾向：在管理活动中，不兼容的岗位划分不清晰，越级审批：在信息和交流中，有越级上报和独断专行的现象：企业的内部监督主要表现为：监督体系不健全，内部审计不到位：针对以上问题，结合本单位的具体情况，本文从五个方面进行了分析，认为应采取科学的权力下放、完善人力资源管理制度等措施，以改善公司的内部控制环境：从建立和执行风险评价体系，完善风险应对战略等方面进行改进：建立执行岗位职责的手册，严格的授权和审批等，使管理工作规范化：加强信息交流的能力，如严格上报规范，尊重下属的交流结果等：加强内部监督的意识，设立独立的内审职位，加强内部监督。关键词：中小企业：内部控制：控制活动AbstractSmall and medium-sized enterprises are one of the pillars of China's nationaleconomic development.China strongly supports the development of small andmedium-sized enterprises,but compared with foreign countries,the development ofsmall enterprises in China is slow,small in scale and short in life,and weak internalcontrol is the main reason for these problems.Compared with large enterprises,medium-sized and small enterprises have a simple organizational structure,mostenterprises are seriously centralized,and the power is controlled by one or severalmanagement,which brings about the lack of scientific decision-making and the lowenthusiasm of employees.Enterprise A is a typical small and medium-sized enterprise.The chairman holdsthe real power,and the general manager is useless.Because of such a highlycentralized model,many problems have arisen.Through the study of Company A,thecurrent situation of internal control of Enterprise A,and finds that the highlycentralized model is given to It brings a lot of internal control problems in terms ofrisk assessment,there are problems such as overconfidence and arbitrariness in riskmanagement;in terms of control activities,there are problems such as unclearseparation of incompatibility positions,overtaking approval;in terms of informationand communication and so on.In view of the above problems and combined with theactual situation of the unit,this paper puts forward the following suggestions from theperspective of the five elements of internal control:optimize the control environmentthrough scientific decentralization,improvement of human resources policies,etc.;improve the level of risk assessment by establishing and implementing a riskassessment system and improving risk coping strategies;through the formulation andimplementation of Manuals,strict authorization and approvals.Keywords:Small and medium-sized enterprises;internal control;controlactivity;目录摘要Abstract.…一绪论11.1研究背景.1.2研究目的和意义….11.2.1研究目的1.2.2研究意义21.3国内外研究现状…21.3.1国外研究现状.21.3.2国内研究现状…31.4研究内容与研究方法1.4.1研究内容…41.4.2研究方法5二中小企业内部控制的相关理论.52.1中小企业的概念…。2.2内部控制的概念2.3内部控制的目标.62.4内部控制的五要素….7三A企业内部控制的实施现状分析.83.1A企业基本情况83.1.1A企业简介.….83.1.2A企业组织框架.83.2A企业内部控制的现状.93.2.1内部环境现状.93.2.2风险评估现状103.2.3控制活动现状.……103.2.4信息与沟通现状103.2.5内部监督现状…11四A企业内部控制存在的问题…114.1控制环境存在的问题….114.1.1权力集中治理结构失衡.114.1.2部门分工不合理.4444444444444444444444444444444444444444444