优化中小企业内部控制环境对策分析
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  • 英文篇名:Analysis of Optimizing Countermeasures of Internal Control Environment of Small and Medium-Sized Enterprises
  • 作者:陈莉莉
  • 英文作者:CHEN Li-li;China Coal Special Drilling (Group) Co.Ltd.;
  • 关键词:中小企业 ; 内部控制环境 ; 对策
  • 英文关键词:small and medium-sized enterprises;;internal control environment;;countermeasures
  • 中文刊名:ZXQY
  • 英文刊名:Management & Technology of SME
  • 机构:中煤特殊凿井(集团)有限责任公司;
  • 出版日期:2019-04-05
  • 出版单位:中小企业管理与科技(上旬刊)
  • 年:2019
  • 语种:中文;
  • 页:ZXQY201904012
  • 页数:2
  • CN:04
  • ISSN:13-1355/F
  • 分类号:26-27
摘要
随着市场经济体制的不断完善和市场竞争的日益激烈,中小企业在正常生产经营和发展过程中必然会面临越来越大的困难,发展期间受到的阻力明显增大。在当前经济形势之下,中小企业如何生存并发展下来是企业领导人需要重点关注的内容,论文针对中小企业内部环境控制的问题进行研究,指出优化企业内部控制环境的相关对策方案,希望能够提高中小企业内部控制建设的质量,提高企业竞争力,促进企业的可持续发展。
        With the continuous improvement of the market economy system and the increasingly fierce competition in the market, small and medium-sized enterprises will inevitably face more and more difficulties in the course of normal production and development, and the resistance during the development period will obviously increase. Under the current economic situation, how small and medium-sized enterprises survive and develop is the content that the leaders of enterprises need to pay attention to. This paper studies the internal environmental control problems of small and medium-sized enterprises, and points out the relevant countermeasures to optimize the internal control environment of enterprises, it is hoped that this can improve the quality of internal control construction of small and medium-sized enterprises, improve the competitiveness of enterprises, and promote the sustainable development of enterprises.
引文
[1]马芳.中小企业内部控制环境问题研究[J].现代经济信息,2017(04):102-103.
    [2]李勇.中小企业内部控制环境分析[J].财会通讯,2015(05):114-116.

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