中小企业内部控制问题及对策

现如今，越来越多的中小企业在市场中涌现，每个中小企业中都会存在内部控制，内部控制制度有利于中小企业在市场经济中站稳脚跟，使企业更好地发展。但是，不容乐观的是，一些中小企业的内部控制并不完善，在市场中生存非常艰难，不利于中小企业的发展，所以，当务之急是研究中小企业的内部控制，对中小企业的内部控制出现的问题进行分析。

1 中小企业的特点

随着市场经济的完善，我国的中小企业逐步建立了内部控制制度。建立有效的内部制度，有助于中小企业实现经营目标，确保资产的完整性，保证会计信息的真实性。我国的中小型企业大多数为民营企业，企业负责人的态度决定了其对中小企业内部控制制度的重视程度。除此之外，我国中小企业员工较少，规模较小，员工管理机制不严谨。

2 中小企业内部控制原则

2-1 有效性原则企业负责人必须重视内部控制制度的实施，监督内控制度在企业中有效的执行，否则再完善的内部控制也只是存在于形式之中。

2-2 互相牵制性原则企业采用交叉审核的方法，让企业员工互相核对工作的进行情况或者一项工作由两个及两个人以上共同完成，这样可以防止舞弊的行为出现。

3 中小企业内部控制存在的问题

3-1 中小企业内部控制制度不健全

现如今，虽然中小企业存在内控制度，但是内控制度尚不完善。其主要体现在以下三个方面：第一，中小企业存在会计信息失真的现象。由于一些中小企业没有建立合理的考核制度和奖惩制度，从而大大削减了员工在执行内控制度时的自觉性。除此之外，大部分中小企业领导为了达到偷税漏税、粉饰业绩的目的，指使会计人员做假账，导致会计账目混乱、会计信息失真的现象出现。第二，资产控制不严谨。中小企业在实施内控制度时过度重视钱财方面而忽略了对员工本身素质的控制，致使财务工作出现了一些弊端：①资金的使用没有规划性。一方面，中小企业过度重视现金，多数现金并没有投入到企业中，使现金失去了本身的价值和企业失去资金再创造的机会。另一方面，中小企业乱用资金，导致需要资金时出现资金不足的情况。②缺少一套完善的赊销政策。中小企业在收回账款方面控制不严格，使一些应收账款不能及时地收回，从而出现资金收回难的问题。③存货控制不严谨。多数中小企业缺少完整的存货管理制度，出现存货浪费、资金呆滞等问题。第三，经营控制制度不健全。在经营管理上，大部分中小企业并没有建立适合于企业本身的管理方式。在经营活动中，中小企业在国家的法律法规规定下缺乏合法性。

3-2 中小企业内部实施缺乏有效的监督机制

中小企业的内控制度需要在监督的情况下实施，以防有漏洞得不到修复的情况出现。我国的企业监督分为外部监督和内部监督。对于外部监督，我国形成了政府监督和社会监督的监督体系。但是外部监督针对于中小型企业来讲并没有很大的意义，效果并不令人满意。对于内部监督，我国的企业都设有内部审计部门，但有些企业把内部审计部门设在财务部下，

而内部审计中最重要的是财务信息的审计，严重损害了内部审计部门的独立性，使其不能充分发挥应有的职能，导致一些经办人员利用企业领导监督不力的漏洞收受贿赂等。

3-3 中小企业内部控制管理水平较低

一是没有科学的管理制度。在生产管理方面：部分中小企业的内部控制制度存在局限性，并没有渗透到企业的各个部门中，企业的内控秩序出现了紊乱的状态，没有规范生产管理制度，大大阻碍了企业的运营效率。在企业用人方面：中小企业最主要的特点为家族式企业，管理者与职工之间存在亲戚关系或者朋友关系，这对企业管理非常不利。除此之外，中小企业往往忽视员工的继续教育问题，制约了员工能力的提高，使得中小企业极度缺乏人才。二是管理者的管理水平偏低。管理者在企业发展中取得成就并且依据自己的经营能力和冒险精神不断积累着成功的经验。但是对一些文化程度较低的管理者而言，市场是企业发展最重要的部分，从而忽视了有效的内控制度的关键――企业的经理和员工，使得中小企业的经理和员工对内控制度认识不足，造成企业的管理不当。在中小企业实现企业目标的过程中，需要把获利作为根本目的，而达到获利的主要途径就是拥有更多的客户，满足客户的需要并留住客户，这才是中小企业在市场竞争中最为关键的生存法则。

3-4 中小企业管理者对内部控制意识淡薄

在经营活动中，一些中小企业的经营流程与大型企业基本相同，但是，中小企业不足的是员工较少，往往出现一人身兼多职的情况，缺乏岗位的牵制性，从而造成中小企业员工对内部控制的认识不足。不光如此，一些中小企业的管理人员本身就缺乏对内部控制制度的认识，认为内控制度是内部会计制度，因此，把对内控制度的实施停留在内部会计控制上，而参与内控管理的也只有财务人员而已。

4 改进中小企业内部控制的措施

4-1 完善中小企业的内部控制制度

首先，中小企业应建立科学的激励制度，在员工为企业付出努力取得成果的同时，企业应适当采取奖励的方式鼓励员工，调动员工的积极性。除此之外，加强对企业领导的监督，提高员工的法律意识，保护自己的合法权益，做到“不做假账”，保证会计信息的真实性。其次，严格管理企业资金。针对中小企业实施内部控制在财务工作方面出现的弊端，有几点建议：①合理使用资金，中小企业在使用资金进行再创造的同时要保证企业资金的日常周转。严格控制库存现金，做到不做支现金，日清月结。②制定一套完整的赊销政策。中小企业解决流动资金匮乏的主要途径是加强对应收账款的管理，提高资金的使用效率。企业对于能收回还没收回的应收账款应采取催收的方法及时收回，对于已经确认了的不能收回的应收账款应作为坏账及时进行会计处理。③加强对存货的管理。作为中小企业，对于在生产过程中产生的废料边角料，企业应采取“废物”再利用的方法，避免不必要的损耗，减少资源浪费，提高资源利用率，有利于降低企业的生产成本。对于存货等财产物资，采购员应进行合理采购，仓库管理员应定期对存货进行检查并由记录人员进行记录，避免存货积压在库或存货丢失现象出现。最后，在经营活动中，中小企业应严格遵循国家的财经法规，保证经营活动的合法性，使企业能够达到预期目标，提高企业的经营效率。 4-2 强化中小企业内部控制的监督

针对于外部监督，我国的政府和社会应该建立适用于中小企业的监督体系，把中小企业与大型企业区别开来。例如，财政部门与税务部门加强检查和监督中小企业的内部控制或者政府加大执法力度严格监督中小企业内控制度的执行。针对内部监督，内部审计是内部控制的重要组成部分，保证内部审计独立性最为关键。内部审计既可以监督内部控制是否在有效的执行，还可以发现内控制度的漏洞并改善漏洞。例如：企业可以进行不定期审计，这样有利于发现违法违规行为并遏制违法违规行为的发生。

4-3 加强中小企业内部控制管理

一方面，建立科学的管理制度。中小企业应根据本身的企业特点制定一套完善的内部控制制度，针对企业要实现的目标调整管理组织机构，改进人员设置，建立一个对企业极为有利的管理组织结构。同时，做到以人为本，人力资源对企业实施内部控制具有推动作用。中小企业应该注重员工的招聘，对员工进行培训、继续教育以及法制教育，增加员工的法律知识，提高员工的能力和职业道德，使企业拥有更多的人才，为企业创造更大的价值。另一方面，提高管理者的管理水平。企业管理者应学会用科学的方法对公司进行管理，不能只靠自己多年以来的经验，可以通过参加培训或阅读一些成功者的书籍不断加强自己在管理方面的能力，使管理能力符合现代化社会，与时俱进，让自己的企业能够稳稳地立足于这激烈的市场竞争中。

4-4 提高中小企业管理者的内部控制意识

加强管理者对内部控制的认识并懂得内部控制的真正意义，使管理者认识到内控控制对企业的重要性。加强所有员工对内部控制的认识，内部控制并不是只针对于会计部门，而是针对于整个企业建立的，企业的管理者以及所有员工都要参与到内部控制之中。

5 结 论

中小企业的健康发展，有利于确保国民经济的稳定增长，促进市场的繁荣，保证社会的稳定。而中小企业要想可持续发展，就必须建立并且有效实施内部控制制度。所以，在经济全球化的时代，中小企业要根据自身的特点建立符合企业自身的内部控制制度，建造良好的内部控制环境，并在公司管理者的监督下实施。除此之外，我国的政府也应积极给予中小企业帮助，为中小企业创造更多的有利条件，同时，针对中小企业的特点，制定相关的法律条文保障中小企业的利益。在政府、社会的帮助下以及中小企业不断的改进中，逐步改善内部控制中存在的问题，充分发挥内部控制在企业发展中的作用，使中小企业发展拥有更好的前景。

Nowadays, more and more small and medium-sized enterprises emerging in the market, every small and medium enterprises will exist in internal control, internal control system is conducive to small and medium-sized enterprises gain a firm foothold in the market economy, causes the enterprise to better development. However, that can not be optimistic, some small and medium-sized enterprise internal control is not perfect, in the market to survive very difficult, is not conducive to the development of small and medium-sized enterprises. Therefore, it is imperative to research of small and medium-sized enterprise internal control, to the small and

medium-sized enterprise internal control the emergence of problems are analyzed.

1 Characteristics of small and medium enterprises

With the improvement of the market economy, the small and medium-sized enterprises in our country have established the internal control system. To establish an effective internal system is helpful to achieve business objectives, to ensure the integrity of assets, to ensure the authenticity of accounting information. In our country, the majority of small and medium-sized enterprises are private enterprises, the attitude of the person in charge of the enterprise determines its importance to the internal control system of small and medium enterprises. In addition, small and medium enterprises in our country are small, small scale, the staff management mechanism is not rigorous.

2 internal control principles of small and medium enterprises

2-1 effectiveness principle of the enterprise responsible person must pay attention to the implementation of internal control system, internal control system to monitor the effective implementation of the enterprise, otherwise perfect internal control is only in the form of.

2-2 each contain the principle of enterprise using the method of cross examination, to allow employees to check each other work for or a work by two and more than two people together to complete, so as to prevent the emergence of fraud.

3 problems existing in the internal control of small and medium sized enterprises 3-1 small and medium-sized enterprise internal control system is not perfect

Now, although the small and medium-sized enterprises in the internal control system, but the internal control system is not perfect. It is mainly reflected in the following three aspects: first, the phenomenon of accounting information distortion exists in small and medium enterprises. Because some www.yulematou.com www.14se.net www.maka7.com small and medium-sized enterprises did not establish a reasonable evaluation system and reward and punishment system, thus greatly reducing the staff in the implementation of internal control system of consciousness. In addition, most of the small and medium-sized enterprise leadership in order to achieve tax evasion, cosmetic results, directs accounting personnel to cook the books. Lead to confusion in accounting, accounting information distortion phenomenon. Second, asset control is not rigorous. Small and medium-sized enterprises in the implementation of internal control system over emphasis on money and neglect of the quality of the staff of the control, resulting in financial work has some drawbacks: the use of funds is not planned. On the one hand, small and medium enterprises over emphasis on cash, most cash is not put into the enterprise, so that the value of cash and lost their own business opportunities to lose money. On the other hand, the small and medium enterprises disorderly use of funds, resulting in the need for funds when the case of insufficient funds. The lack of a sound credit policy. Small and medium enterprises in the recovery of accounts receivable control is not strict, so that some of the accounts receivable can not be recovered in a timely manner, resulting in the recovery of funds difficult problem. Inventory control is not rigorous. Most small and medium-sized enterprises lack a complete inventory management system, there is a waste of inventory, capital and other issues. Third, the operation of the control system is not perfect. In the management, most of the small and medium-sized enterprises have not established the management mode which is suitable for the enterprise itself. In business activities, the small and medium-sized enterprises in the country's laws and regulations, the lack of legitimacy.

3-2 lack of effective supervision mechanism in the internal implementation of small and

medium enterprises

The internal control system of small and medium enterprises need to be implemented in the case of supervision, in case there is no loophole to repair the case. The supervision of enterprises in our country is divided into external supervision and internal supervision. For external supervision, China has formed a government supervision and social supervision supervision system. But the www.jich.net www.boxuelun.com www.huayueting1.com external supervision for small and medium enterprises is not very significant, the effect is not satisfactory. The internal supervision, China's enterprises are equipped with an internal audit department, but some enterprises to the internal audit department in the Ministry of finance, and the internal audit is one of the most important is the audit of financial information, and seriously damaged the independence of the internal audit department, so it cannot give full play should be some of the functions of, lead to some managers of the enterprise leadership supervision loopholes accepting bribes.

3-3 small and medium-sized enterprise internal control management level is low

First, there is no scientific management system. In production management: part of small and medium-sized enterprises in the internal control system has limitations, and does not penetrate into every department of the enterprise, enterprise internal control order appeared the state of disorder, there is no standardized production management system, greatly hindered the operational efficiency of enterprises. In the enterprise, the most important characteristics of small and medium-sized enterprises are family business, there is a relationship between managers and employees or friends, which is very detrimental to the management of enterprises. In addition, small and medium enterprises tend to ignore the staff's continuing education problems, restricting the ability of the staff to improve, so that the small and medium-sized enterprises are extremely lack of talent. Two is the management level is low. Managers have achieved success in the development of the enterprise and based on their ability to operate and the spirit of adventure has accumulated successful experience. But in terms of the number of low cultural level of managers, the market is the most important part in the development of enterprises, thus ignoring the effective internal control system of key enterprises, managers and employees, the managers and employees in small and medium-sized enterprises lack of understanding of the internal control system, is undeserved cause of enterprise management. In the process of small and medium-sized enterprises to achieve business objectives, the need to profit as the ultimate goal, and the main way to achieve profitability.

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