“互联网+”背景下企业内部控制优化研究——以广东省欠发达地区小微企业为例
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摘要
"互联网+"将传统企业与互联网紧密结合起来,对产业发展有着积极作用,但是"互联网+"对企业的内部控制提出了新的要求,特别是对小微企业的影响明显。在问卷调查的基础上,归纳了广东省欠发达地区小微企业内部控制存在的主要问题,并提出优化路径:加强人力资源管理、构建风险预警系统、改进企业的预算管理、构建有效的信息反馈与沟通体系、完善内部监督系统。
"Internet +" combines traditional enterprises and the Internet closely, and has a positive effect on industrial development. However, "Internet +" puts forward new requirements on the internal control of enterprises, especially on small and micro enterprises. On the basis of the questionnaire survey, this paper summarizes the main problems existing in the internal control of small and micro enterprises in less developed areas of guangdong province, and puts forward the optimization path: strengthening human resource management, building a risk early warning system, improving the budget management of enterprises, building an effective information feedback and communication system, and improving the internal supervision system.
"Internet +" combines traditional enterprises and the Internet closely, and has a positive effect on industrial development. However, "Internet +" puts forward new requirements on the internal control of enterprises, especially on small and micro enterprises. On the basis of the questionnaire survey, this paper summarizes the main problems existing in the internal control of small and micro enterprises in less developed areas of guangdong province, and puts forward the optimization path: strengthening human resource management, building a risk early warning system, improving the budget management of enterprises, building an effective information feedback and communication system, and improving the internal supervision system.
引文
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[2]杨晓,任萍.小微企业内部控制制度完善对策研究--以汉中市小微企业为例[J].西部财会,2016(11):62-64.
[3]刁艳.小微企业内部控制和财务管理存在的问题及对策[J].经济研究导刊,2018(3):116-1
[4]马宏.互联网下企业内部控制财务问题研究[J].财会学习,2016(07):227-228.
[5]李晓东.“互联网+”环境下企业内部控制问题与对策[J].会计之友,2017(23):14.
[6]林森.我国中小企业内部控制存在的问题及改进思路[J].商业会计,2015(5):91-92.
[7]李文昌.内部控制与企业社会责任关系研究[J].财会通讯,2019,800(36):95-98.