| 中小企业内部控制研究 |
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| 引用本文： | 张祥艳.中小企业内部控制研究[J].佳木斯教育学院学报,2012(8):398-399,404. |
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| 作者姓名： | 张祥艳 |
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| 作者单位： | 福州职业技术学院经济系 福建福州 350108 |
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| 摘 要： | 中小企业组织结构简单、规章制度缺失、人才缺乏、内部控制管理水平低下。COSO(2006)关于小企业内部控制的正式指南中指出,小规模公司可以通过以下途径在符合成本效益原则的基础上实现有效的内部控制:(1)利用高层管理人员广泛而直接的控制;(2)建立有效的董事会;(3)针对有限的职责分派,建立弥补性机制;(4)利用其他人开发的信息技术;(5)加强对内部控制的监控,尤其关注内部控制的重大变化。我们可以结合我国实际借鉴COSO的小企业内部控制指南,强化中小企业内部控制。
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| 关 键 词： | 中小企业 内部控制 COSO |
Small and medium-sized enterprise internal control |
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| Zhang Xiang-yan.Small and medium-sized enterprise internal control[J].Journal of Jiamusi Education Institute,2012(8):398-399,404. |
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| Authors: | Zhang Xiang-yan |
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| Institution: | Zhang Xiang-yan(Fuzhou Professional Technology Institute,Fuzhou Fujian,350108,China) |
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| Abstract: | Middle and small businesses organization structure is simple,lack of the regulation sand talent,internal business management level control management level is low.COSO(2006) about small business internal control official guide pointed out that small companies can through the following approaches in the cost benefits on the basis of the principle to realize the effective internal control:(1)use top management to do extensive and directly control;(2)establishment of effective board of directors;(3)to the duties assigned,establish limited remedial mechanism;(4)use others’ development of technology information;(5)strengthen the monitoring of internal control,focused on internal control of important changes.We can refer to the guide for control,which is practical reference for small business internal control refers to COSO. |
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| Keywords: | middle and small businesses enterprises COSO internal control |
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