| 试论中小企业内部控制制度构建 |
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| 引用本文： | 刘春泉,张涛,茅燕峰.试论中小企业内部控制制度构建[J].农业科技管理,2007,26(1):89-92. |
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| 作者姓名： | 刘春泉 张涛 茅燕峰 |
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| 作者单位： | 江苏省农业科学院,南京,210014 |
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| 摘 要： | 中小企业健康有序的发展需要内部控制制度保驾护航。中小企业内部控制制度构建的关键是提高企业全体员工对内部控制的认识;建立健全行之有效的内部控制制度,包括解决好企业内不相容职务分离的问题,强化对内部控制制度实施情况的检查与考核,利用外部监督、中介组织的监督,完善中小企业内部控制体系;从内部控制的目标出发,加强对会计信息、资产和经营活动的控制力度。
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| 关 键 词： | 中小企业 内部控制 制度 构建 |
| 文章编号： | 1001-8611（2007）01-0089-04 |
| 收稿时间： | 2006-08-26 |
| 修稿时间： | 2006-08-26 |
Discussions on the Construction of Internal Controlling System in Small and Medium Business |
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| Liu Chunquan,Zhang Tao,Mao Yanfeng.Discussions on the Construction of Internal Controlling System in Small and Medium Business[J].Management of Agriculture Science and Technology,2007,26(1):89-92. |
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| Authors: | Liu Chunquan Zhang Tao Mao Yanfeng |
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| Institution: | Jiangsu Academy of Agricultural Sciences, Nanjing, 210014 China |
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| Abstract: | The steady development of small and medium business needs to be protected and escorted by internal controlling system. The key to construct internal controlling system in small and medium business is to raise all empolyee's understanding to the internal controlling and building up valid internal controlling system. The system must resolve the separation of incompatible leaderships, strengthen the check and evaluation on the implementing of internal controlling, make use of exterior and agency supervising, consummate internal controlling system in small and medium business, strengthen the controlling of accountancy information, property and marketing activities from the objectives of internal controlling. |
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| Keywords: | Small and medium business Internal controlling System Construction |
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