课题名称加强中小企业内部控制的思考-基于尔亚会计事务所实践摘要在当下中国社会经济全面快速发展背景之下，中小企业在中国经济社会发展中具有不可替代的地位，可是在各种各样的因素的影响下，中国中小企业的管理能力与水平与西方社会经济发达的国家相比还存在非常大差距。而把管理作为主体的内部控制在企业相关体系以及内容不完善的情况下，由于制度和机制的管控，许多内部控制的措施无法施行，导致企业内部管理有着不少弊端，严重拖延了中国中小企业的发展速度。对我国中小企业未来的长久稳定发展造成了一定程度的负面影响。所以，在市场竞争环境激烈而又残酷的境遇下，中国中小企业要想能够长远持续发展，驱退可能存在的风险，就应当给予企业内部控制工作一定程度的重视，通过设立可靠的内部控制系统，给内部控制正确、及时、合理的开展提供保证和依据，实现企业整体管理水平提升，全面增强企业的核心竞争力，推动中小企业全方位发展，让中小企业反过来带动中国社会经济的良好发展，增强其生命力。关键词：中小企业；内部控制；控制原则；优化对策。ABSTRACTUnder the background of the comprehensive and rapid development of China's social economy, small and medium-sized enterprises (smes) have an irreplaceable position in China's economic and social development. However, under the influence of various factors, the management ability and level of smes in China are still far from those in western countries with developed social economy. In the case of imperfect enterprise related systems and contents, many measures of internal control cannot be implemented due to the control of systems and mechanisms. As a result, internal management of enterprises has a lot of disadvantages and seriously delays the development speed of small and medium-sized enterprises in China. It has a certain negative impact on the long-term stable development of smes in China. So, in the market environment of fierce competition and cruel, under the situation of China's small and medium-sized enterprises want to long-term sustaina...
