中小型民营企业内部控制研究

本科毕业设计（论文）

珠江三角洲中小型民营企业内部控制研究

学院

专业

年级班别

学号

学生姓名

指导教师

年月日

摘要

内部控制是衡量现代企业管理的重要标志，健全有效的内部控制是一种解决企业许多潜在问题的有效方法，而我国理论界对内部控制的认识远未统一，内部控制理论的整体发展还很不完善。同时，近年来，中小型民营企业发展迅速，已成为社会主义市场经济的重要组成部分，但这些企业寿命短暂、发展前景堪忧。造成这种现状的主要原因是市场经济不发达、对内部控制重视不够, 企业内部控制不健全、不合理,内部控制执行不力，形同虚设。作为珠三角的中小型民营企业内部控制建设应统一指导和规范、全面构建整体框架，完善企业内部控制制度，保证会计信息的质量，对于完善公司治理结构和信息披露制度，保护投资者的合法权益并保证资本市场的有效运行，有着非常重要的意义。

本文首先介绍企业内部控制的理论,接着对当前珠三角地区中小型民营企业内部控制存在的问题，特别是针对裳影服装设计工作室如何完善现代企业的内部控制等问题做了一定的探索和研究。通过对珠三角地区中小型民营企业在内部控制方面存在的问题作一个深入的剖析，找出导致内部控制失效的原因。

最后，提出只有企业提高对内部控制的认识，提高对内部控制的重视，优化企业内部控制环境，建立和完善企业的内部控制制度，内部控制才能真正在企业经营管理中发挥起应有的作用，促进企业的发展。

关键词:珠三角地区,中小型民营企业，内部控制

Abstract

Internal control is an important sign of evaluating contemporary enterprise management. Sturdy internal control is an efficient solution to kinds of potential problems for enterprises. But nowadays, theories on internal control are dissimilar and have long way to go before they come to a perfect integration in our country. Small and medium private enterprises have grown rapidly in recent years and have become one of the most important parts of socialist market economic. On the other hand, they are poor in quality and have a very short lifecycle. Undeveloped market economic、together with neglect of internal control and imperfect、unsuitable internal control lead to this situation. In order to build a highly efficient internal control system, small and medium private enterprises in should unify guidelines and principles, build up a whole frame, improve internal control system and maintain quality of accounting information. These are meaningful to improving enterprises’ management structure and information deliver ing system, protecting investors’ legal right and making the capital market run efficiently.

This dissertation introduces theories on internal control at first, and then does some researches and studies on problems existing in internal control of small and medium private enterprises in Pearl River Delta, especially on problems that existing in Shangying Design Costume Studio and try to present solutions through analysis. By looking into the problems, find out the main reasons that lead to ineffective internal control.

At last, the dissertation point out that only by learning more about internal control ,paying more attention to it , improving environment and setting up appropriate principles for internal control can the enterprises benefit from internal control and improve itself.

Key words:：Pearl River Delta, small and medium private enterprise, internal control