摘要
随着国家经济结构持续革新,“万众创业,大众创新”成为经济发展的主要特点。在此背景下,中小企业发展十分快速,经济地位也在不断提高。但中小企业在组织架构、资产总量等方面仍存在一些不足之处。从税务师事务所的角度出发,分析了内部控制的特点、重要性、存在的问题,并提出了优化措施。
With the continuous innovation of the national economic structure,mass entrepreneurship and innovation initiative has become the main feature of economic development.In this context,the development of small and medium-sized enterprises(SMEs)has been rapid,and economic status has been continuously elevated.However,SMEs still have certain shortcomings in terms of organizational structure and total assets.From the perspective of a tax advisory firm,this paper analyzes the characteristics,importance,and existing issues of internal control,and proposes optimization measures.
作者
钟荣霞
ZHONG Rong-xia(Huizhou Tongce Taxation Advisory Firm)
出处
《当代会计》
2023年第12期130-132,共3页
Contemporary Accounting
关键词
中小企业
内部控制
税务师事务所
small and medium-sized enterprises
internal control
tax advisory firm
