我国小企业内控规范体系建设若干问题的思考  

The Reflections on Small and Medium Enterprise Internal Control Standard System Construction

作　　者：欧阳宗书[1,2] 王海瑛[1,2] 万文翔[1,2] 米传军[1,2] 

机构地区：[1]财政部会计司,安永中国100820 [2]安永(中国)企业咨询有限公司,200001

出　　处：《会计研究》2015年第8期3-10,96,共8页Accounting Research

摘　　要：小企业作为国民经济的重要支柱,是社会就业的重要载体,也是大众创业、万众创新的主渠道和主力军。在经济新常态下,大力支持小企业发展,引导和推动小企业加强内控建设,降低经营风险,减少经济损失是一项长期的战略任务。本文在全面梳理我国小企业内控建设现状及存在问题的基础上,重点研究了小企业内控规范的内容与体例、制度框架与监管体系建设等问题,提出了统筹考虑、统一理念、统一体系的政策建议和分类、分层、分工的工作思路。Small and medium enterprise as an important pillar of the national economy is the foundation of sustainable economic growth in China. Under the new normal economy,vigorously support to the development of small businesses,promoting the construction of small enterprises to strengthen internal control,reducing management risk and economic losses,is of great significance. The article combs small business internal control construction situation and problem,on the basis of clarifying the content of the small business internal control specification and style in the framework,as well as the standard implementation and supervision regulation,etc.,to form the overall consideration,we propose policy recommendations.

关 键 词：小企业 内部控制 政策建议 

分 类 号：F275[经济管理—企业管理] F276.3[经济管理—国民经济]