中小企业内部控制问题与对策研究

本科论文Research on Internal Control of Small andMedium-sized EnterprisesAccording to statistics,at present,China's small and medium-sized enterprisetotal already accounts for the enterprise is over 99%of the total,create the finalproduct and service value equivalent to about 60%of GDP,tax contribution to morethan 50%,provides 80%of urban jobs.Overall,small and medium-sized enterprisesto the economic development of our country make a very important contribution.With the rapid development of Chinese economy,small and medium-sized enterprisesdevelop rapidly.They showed the characteristic of themselves in development.At thesame time,they also exposed some common problems.For example developmentfoundation is weak;the risk management consciousness is poorer;internal accountingcontrol missing or failure,etc.They directly affect small and medium-sized enterpriseeconomic benefits,obstruct the small and medium-sized enterprise development andgrowth,and even influence its survival.This article,on the Chinese small andmedium-sized enterprise of internal accounting control condition analysis,and furtherdemonstrates small and medium-sized enterprise internal accounting control of theexisting problems,solutions to the internal accounting control countermeasures,toconsolidate and strengthen the small and medium enterprise internal accountingcontrol structure that makes it more rapid and healthy development,for nationaleconomy to contribute.Key words:Internal accounting control;Small and medium-sized enterprises;supervise;importance