摘要
我国民营中小企业发展迅速,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。然而,在发展的同时,每年都有相当数量的民营中小企业倒闭,内部管理混乱、内部控制失效是其倒闭的主要原因。内部控制已经成为严重制约民营中小企业发展的一个瓶颈。为此,通过对民营中小企业在建设内部控制体系中所面临的主要问题进行深入的研究和分析,并提出相应的解决对策,将有助于构建内部控制的完整体系。
The small and medium-sized private enterprises develop quickly,have already become a pillar within economic growth,its function and position become increasingly outstanding along with the state-owned economic strategic adjustment.However,a considerable amount of small and medium-sized private enterprises go out of business during development every year,which is caused by chaotic internal management and the invalid internal control.The internal control already became important bottleneck which restricted development of them.Based on main problems in the process of internal control system development faced by enterprise,the passage focuses on appropriate countermeasures to help build a complete system of internal control for these companies.
出处
《河北软件职业技术学院学报》
2010年第2期48-51,共4页
Journal of Hebei Software Institute
关键词
企业管理
内部控制
民营中小企业
enterprise management
internal administration
small and medium-sized private enterprises
