1、 摘摘 要要 长期以来，我国的小微企业是推动国民经济发展、构造市场的经济主体，对 整个国民经济保持平稳较快发展都发挥了积极重要的作用。 而且每个小微企业无 论其规模大小、发展好坏，都有着自已独特的模式，都有自己的运行规律，但随 着市场经济的快速发展，让很多小微企业的竞争力受到了考验，战略方向失误、 管理流程混乱、人才大量流失等问题让很多小微企业面临破产危机。所以，建立 健全小微企业的内部控制，提高企业管理者的管理水平，促进小微企业稳健发展 是我国的当务之急。本文首先介绍内部控制概念以及对小微企业发展的作用；然 后基于小微企业的现状对内部控制系统进行构建，主要阐述内部控制的目标、原 则、内部控制
2、体系的构建。最后通过以上的分析及其对内部控制系统的构建，从 小微企业的角度对内部控制存在的问题提出解决思路。 关键词关键词：小微企业； 内部控制； 内控制度； 内控体系；内控缺陷 Abstract Long-term since, our countrys small and medium-sized enterprises is the construction of economy market , it played a positive role for the national economy maintained steady and rapid development. And
3、each small and medium-sized enterprise regardless of its size, development of quality, has a unique pattern, has its own rule, but with the rapid development of economy market, make a lot of small enterprises been put to the test, lots of problems let small enterprises face bankruptcy crisis. Theref
4、ore, to establish and improve the internal control, improve enterprise management level, to promote the healthy development of small and medium-sized enterprises in China is a pressing matter of the moment. This paper expounds the internal control of small and medium-sized enterprises and the signif
5、icance of small and medium-sized enterprises in the internal control of misunderstanding analysis; then based on the status of small and medium enterprises for internal control system construction, mainly expounds the internal control goal, principle, the construction of internal control system. Fin
6、ally, through the above analysis and internal control system construction, small and medium enterprises from the perspective of strengthening internal control suggestion. Key words：Small and Medium Enterprises； Internal control； Internal control system ；Problem of Internal control 目目 录录 引言引言 5 1. 内控的内涵与作用内控的内涵与作用 5 1.1 内部控制概念界定内部控制概念界定 . 5 1.2 内部控制对小微企业发展的作用内部控制对小微企业发展的作用 7 1.2.1 完善的内控可以保护小微企业财产物资的安全完整 . 7 1.2.2 完善的内控可以使小微企业更好响应国家的宏观控制. 7 1.2.3 完善的内控可以提高小微企业会计信息的正确可靠性. 7 1.2.4 完善的内控能够保证各小微
