连云港市中小企业内部控制环境评价与优化  

Evaluation and Optimization on Internal Control Environment in Lianyungang SMEs

作　　者：武玉清[1] 王洪海[1] 陈建芸[1] 薛淑娟[1] 

机构地区：[1]淮海工学院商学院,江苏连云港222005

出　　处：《淮海工学院学报（人文社会科学版）》2016年第4期92-95,共4页Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)

基　　金：连云港市社会科学基金项目(14LKT12);江苏省海洋资源开发研究院资助项目(JSIMR201328)

摘　　要：内部控制环境是实施内部控制制度的基础,影响到企业经营目标和战略目标的实现。通过对连云港市44家中小企业的问卷调查分析,指出了这些企业存在的亟待解决的内部控制环境问题,提出了完善内控环境的建议:明晰发展战略,加强企业文化建设和员工内控培训,建立健全内控部门,完善内控操作流程。Internal control environment is the basis of implementing internal control system,which influences the realization of the business objectives and strategic goals.Based on questionnaire analysis on 44 SMEs in Lianyungang,the paper points out the urgent problems about internal control environment and brings forth the relevant improving measures including clarifying development strategy,strengthening enterprise culture construction and internal control training on staff,establishing internal control department and improving internal control operation procedures.

关 键 词：内控环境 连云港市 中小企业 评价 优化 

分 类 号：F272.5[经济管理—企业管理]