中小企业内部控制体系建设研究

摘要

According to the actual situation of the domestic and international business,the Chinese government requires internal control should be implemented in companies listed on the Main Board in 2012 in order to enhance the ability of risk resist,increase resilience and reduce faults. As an indis-pensable strategic partner and assistant of the large-scale en-terprises,SMEs need to actively strengthen internal control to analyze reasons for the problems,absorb successful experi-ence of large enterprise,establish internal control systems which are not only adapt to external regulatory requirements but also meet the needs of the internal development of SMEs.%　　为了使企业增强抗风险能力，提高应变能力，减少决策失误，我国政府根据国际国内企业经营的实际情况，要求在主板上市的公司于2012年全面实施企业内部控制。中小企业作为大型企业不可或缺的战略伙伴和助手，需要积极强化企业内部控制，分析存在问题的原因，借鉴大型企业内部控制的成功经验，建立既适应外部监管要求又满足自身内在发展需要的内部控制体系。