我国小型包装企业内部控制优化研究  

Research on Internal Control Optimization in Small Packaging Enterprises in China

作　　者：刘正军[1] 杨慰冰 

机构地区：[1]湖南工业大学财经学院,湖南株洲412007

出　　处：《包装学报》2014年第1期57-61,共5页Packaging Journal

基　　金：湖南省社会科学基金资助项目(11JD22);湖南省包装经济研究基地招标基金资助项目(2011年度招标课题)

摘　　要：小型包装企业的内部控制能保护企业财产的安全与完整,使小型包装企业能够更好地适应国家的宏观控制,提高企业会计信息的可靠性,保证企业高效率经营。我国小型包装企业投资主体和组织形式多样,经营结构和组织机构设置简单;企业规模小,生产销售方式灵活;人员整体素质不高,企业管理者的内部控制意识薄弱;内部相关制度缺失,内部控制活动不强。因此,只有遵循灵活性原则、整体性原则、成本效益原则和独立性原则,并在此基础上增强领导者的内部控制意识,建立健全小型包装企业的内部控制制度,强化内部控制活动,建立风险评估机制,提高企业人员的整体综合素质,加强内部信息与沟通,才能使内部控制不断得到优化。Strengthening the internal control of small packaging enterprises could protect the safety and integrity ofcorporate assets, help small packaging enterprises better adapt to national macro control, improve the reliability of thecorporate accounting information, and ensure high efficiency of corporate management. As of the small packaging enterprisesin China, investors and organizational forms are diversified, management structures are simply established with smallenterprise scale, flexible production and sales modes, personnel’s poor overall qualities, and weak consciousness inexecutives toward the internal control, which all lead to institutional deficiency in relevant internal systems and languidinternal control activities. The internal control could only be constantly optimized by following the principle of flexibility,integrity, cost-effectiveness and independence, and on this basis, enhancing executive’s consciousness, establishinginternal control system, strengthening internal control activities, creating a risk assessment mechanism, improving personnel’soverall quality and strengthening internal information and communication in small packaging enterprises.

关 键 词：小型包装企业 内部控制 成本效益原则 

分 类 号：F276.3[经济管理—企业管理]