小企业内部控制中存在的问题及完善对策探究  

Research on the Problems Existing in the Internal Control of Small Enterprises and the Improvement Countermeasures

作　　者：卢进强[1] 周芷伊 LU Jin-qiang;ZHOU Zhi-yi(Guangxi Vocational&Technical College,Nanning 530226,China;Guangdong University of Foreign Studies,Guangzhou 510000,China)

机构地区：[1]广西职业技术学院,南宁530226 [2]广东外语外贸大学,广州510000

出　　处：《中小企业管理与科技》2021年第20期130-132,共3页Management & Technology of SME

摘　　要：小企业的发展是市场竞争的组成部分之一。小企业的内部控制基础薄弱的问题值得深究。论文分析了小企业内部控制的执行现状,以及存在的内部控制具体问题,并提出解决小企业内部控制问题的对策。The development of small enterprises is one of the components of market competition.The problem of weak internal control foundation of small enterprises is worth investigating deeply.This paper analyzes the implementation of the internal control of small enterprises,as well as the specific problems of internal control,and puts forward the countermeasures to solve the problems of internal control of small enterprises.

关 键 词：小企业 内部控制 问题 对策 

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