山东工商学院学报

通过对山东省中小企业的问卷调查表明,中小企业对内部控制重要性的认识不断提升,对内部控制制度规范已有所了解,企业内部控制制度也正逐步建立;但对于企业内部控制的目标认识还不够全面,对内部控制制度规范的了解程度还不够深入,企业内部控制制度尚不健全并且执行效果不理想。因此,要加强和完善中小企业内部控制,应加强理论研究,统一对中小企业内部控制的认识;要专门建立适应中小企业特点的内部控制制度;要大力提升中小企业所有者和经营者的文化素养与管理水平,完善公司法人治理结构,打造具有凝聚力的企业文化,实现良好的中小企业内部控制环境。

The survey of small and medium enterprises(SMEs) in Shandong Province showed that the SMEs are rising the awareness of the importance of the internal control system unceasingly,have understood the internal control system standard,the enterprise internal control systems are also established gradually.But the goal of internal control is not comprehensive,the understanding degree of internal control system standard is still not deep,internal control system in the enterprise is still not perfect and implementation are not effective.Therefore,in order to strengthen and improve internal controls in SMEs,we should step up theoretical studies,unify the understanding of internal controls in SMEs;devote to the establishment of the internal control system to adapt to the characteristics of SMEs,enhance the culture and the management level of owners and operators in SMEs vigorously,improve the corporate management structure,build cohesive culture of enteprises,and realize good internal control environment for SMEs.