我国中小企业内部控制研究——以A企业为例.docx

PAGE 18 摘要 自我国实行了改革开放的发展政策到现在，国内的一些中小企业迎来了发展契机。相关研究指出，中小企业所接纳的就业岗位超过90%，其税收占比为60%。在我国的经济社会发展的过程中起着非常重要的影响，不过这些年来很多中小企业的发展却受到了一定的约束。这之中主要的影响因素为企业的内部控制体系有着很多的不足之处。本课题对中小企业的发展展开分析，应用COSO框架以及内部控制相关理论体系，针对中小企业的发展特性，应用案例分析的方式，将A企业作为主要的研究对象。以内部控制相关方面来研究A企业在经营发展的过程中所出现的一些不足并分析相关影响因素，以内部控制相关理论为前提，指出了A企业的相关改进方案，从而有效提升A企业的管理质量，实现业务目标,从而促进了中国中小企业的发展。为中国中小企业起借鉴和参考作用。 关键词：中小企业；内部控制；案例分析 Abstract Since the implementation of the reform and opening up development policy in China, some small and medium-sized enterprises in China have ushered in development opportunities. Relevant research indicates that SMEs accept more than 90% of jobs and their tax revenue is 60%. It has played a very important role in the process of Chinas economic and social development, but the development of many SMEs has been constrained in the past few years. The main influencing factor is that the companys internal control system has many shortcomings. This topic analyzes the development of small and medium-sized enterprises, applies the COSO framework and the relevant theoretical system of internal control, and takes the A-enterprise as the main research object in view of the development characteristics of SMEs and the application of case analysis. Based on the related aspects of internal control, this paper studies some shortcomings of A company in the process of business development and analyzes relevant influencing factors. Based on the theory of internal control, it points out the related improvement plan of A enterprise, thus effectively improving the management of A enterprise. Quality and business goals have been promoted to promote the development of SMEs in China. It serves as a reference and reference for Chinese SMEs. Key words: small and medium-sized enterprises; Internal control; Case analysis 目录 一、绪论…………………………………………………………………………….4（一）研究背景……………………………………………………………………4 （二）研究意义……………………………………………………………………5 （三）国内外研究综述……………………………………………………………5 1.国外研究综述…………………………………………………..……5 2.国内研究综述…………………………………