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英译汉论文
安徽建筑大学
毕业设计(英译汉)
专业会计
班级会计2班
学生姓名魏蕊
学号***********
课题中小企业经济管理方面内部控制探讨
指导教师强群莉
2016年5月日
Discussionontheinternalcontrolofsmallandmediumsizedenterpriseeconomicmanagement
【Abstract】:
Withthedevelopmentofthenationaleconomy,smallandmedium-sizedenterpriseshavebecomeanimportantforcetopromotesocialandeconomicdevelopment.Ensurethepromotionofenterpriseeconomyhasanimportantroleinpromoting.ToanalyzeandexploretheinternalcontrolstrategyofSMEsisthenecessarymanagementmeansandmeasurestoensurethenormaloperationoftheeconomicactivitiesofsmallandmediumenterprisesunderthenewsituation.Economicmanagementactivities,isanimportantmeasuretoguaranteetheoperationofenterprises,internalcontrol,astopromotethehealthyoperationofthesmallandmedium-sizedenterprise'simportanteconomicmanagementmeansisthesmallandmedium-sizedenterprisemustcorrectlytreatandinnovativewayofeconomicregulationandcontrol.
【Keywords】Smallandmedium-sizedenterpriseeconomicmanagement,Internalcontrol
1ThepresentsituationofthedevelopmentofeconomicmanagementinthesmallandmediumsizedenterprisesinChina
1.1China'ssmallandmediumenterprisesinthedevelopmentofChina'seconomicsystemdisadvantage
Ourcountryimplementstheeconomicsystemwhichisbasedonthepublicownershipasthebasisforthecommondevelopmentofvariouseconomicsystems.Underthissystem,thesmallandmedium-sizedenterpriseshavemadegreatcontributionsinstimulatingeconomicgrowth,increasingemployment,andpromotingtheeconomyofourcountry.Accordingtostatistics,2014economicdevelopmentinthefirstquarter,anincreaseofsevenpercentpointsoverthesamequarterin2013,whileChina'sSMEsoccupyanimportantpositionintheprocessofeconomicgrowth.However,thedevelopmentofsmallandmediumenterprisesarealsoincreasinglyprominentdisadvantagefactors.Comparedwithlargestate-ownedenterprises,smallandmedium-sizedenterprisesaresmallinscale,advancedproductiontechnology,lowproductionefficiency,lowutilizationofresources,weakeconomicstrength.Sointheprocessofeconomicsystemreform,therewillbemanysmallandmediumenterprisescannotaffordtheeconomicchangesbroughtaboutbythereform,whichledtobankruptcyormerger.Smallandmediumenterprisesinthemarketeconomyinourcountryaresensitiveandvulnerablepart,cannotquicklyadapttothereformandchangesintheeconomicsystem.Atthesametime,ourcountrypaymoreattentiontothedevelopmentofstate-ownedenterprises,comparedwiththestate-ownedenterprises,statesupportforsmallandmedium-sizedenterprisesandsupportdegreeisrelativelysmall,andtheindependenceofthesmallandmedium-sizedenterpriseisverypoor,sothatinfluenceofthestate'smacroregulationandcontrolpolicyofsmallandmedium-sizedenterprisesmoreobvious,inresponsetochangesinthemarketismoresensitive.Fromtheemployee'strustdegreeanalysis,owingtotheinfluenceofthetraditionalconceptofstability,mostpeoplewilltendtoselectthepositionofstate-ownedenterprises,andtosmallandmedium-sizedenterprisesholdprejudicesthatsmallandmedium-sizedenterprisestrengthisweak,thedevelopmentofsmallspace,developmentisnotstableenough,thesmallandmedium-sizedenterprisetalentloss,developmentisrelativelymoreslowly,resultinginaviciouscircle.
1.2theinternalmanagementofsmallandmedium-sizedenterprisesinourcountryhasabigproblem,whichseriouslyrestrictsitsdevelopment.
Themaincontentsandstepsofeconomicmanagementareplanning,implementation,controlandimprovement.Thesmallandmedium-sizedenterprisesinourcountryareinadisadvantagedpositionintheexternaleconomicdevelopmentenvironment,andneedtostrengthentheinternalmanagementandregulation.Internalmanagementissuesbelongtotheinternalcontradictionsofsmallandmedium-sizedenterprisesshouldbetakenseriously.Smallandmedium-sizedenterprisesbelongingtothe"familybusiness"everywhere,undertheleadershipoftheenterpriseisnothashigherculturalqualityandstrongleadership,decision-makinglevelofsmallandmedium-sizedenterprisesisrelativelylow,makingsomeoperatingconditionsdeteriorating.Smallandmedium-sizedenterprisesinhumanresourcesmanagementisnotmatureenough,duetoitsprofitabilityisbad,inordertoimprovetheeconomicbenefits,blindlytothelaborforcepressure,butwillnotimprovethestaff'swelfare,continuouslyforalongtime,sothatemployeesasenseoftrustandloyaltytotheenterprisegraduallydecreased,eventuallylostthesupportofthepeople,thebraindrain,moreseriouscancausedamagetothereputationoftheenterprise,recruitmentdifficulties,orevenstopproduction.Smallandmedium-sizedenterprisesofproductiontechnologytoupdateandreformenoughattention,nolong-termvisionofdevelopment,backwardproductionequipmentandproductiontechnologyofthelowproductionefficiencyandresourcestomakefulluseof,highproductioncost,andsoonproblemsemergeinendlessly,eventuallyleadingtoenterprisesinthesameindustrycontinuestolagbehind,andeliminated.
2connotationcharacteristicsofenterpriseinternalcontrol
Economicorganizationstoachievetheoperatingassetsoftheoperationtargetofpurposeandsafety,securityaccountinginformationinthecorrectnameandreliability,toensuretheimplementationofthebusinesspolicyandhighefficiencyofeconomicoperationsofthenamesoftheinternalcontrol,theseriesadoptedintheenterpriseinternalrelatedselfadjustmentwithconstraints,scientificplanningandevaluationofcontrolmeasures.Enterpriseinternalcontrolisbasedontheprofessionalmanagementsystem,withthepurposeofriskprevention,effectivesupervision,throughthefullrangeofprocesscontrolofproductionandoperationofbusinessactivitiesandtheformationofmanagementnorms.Itisakindofmutuallyrestrictedbusinessorganizationformandtheresponsibilitydivisionsystemintheeconomicactivityoftheenterpriseunitindividualinordertostrengthentheireconomicmanagement.Thepurposeofinternalcontrolofenterprisesistoimprovemanagement,improveeconomicefficiency,itiswiththedevelopmentofcommodityeconomyandenterprise'sownproductionofeconomicactivitiesofthecomplexityofthegradualdevelopmentandimprovementofthe.Theinternalcontrolofenterprisesisthecoordinationmanagementmethodsystemandtheconstraintcontrolproceduresfortheeffectiveorganizationofthebusinessactivitiesoftherelevantfunctionaldepartments.Enterpriseinternalcontrolelementsincludecontrolenvironment,riskassessment,controlactivities,informationcommunication,evaluationandsupervision,etc..
3strengthenthesignificanceofinternalcontrolofsmallandmediumsizedenterprises
3.1strengthentheinternalcontrolisconducivetooptimizetheenvironmenttoimprovetheeconomicmanagementlevelofsmallandmediumenterprises
Rationalandefficiententerprise'seconomicmanagementmeasuresisanimportantguaranteeforthehealthydevelopmentofSMEs.Effectiveandconsistentimplementationofbusinessleadersbrewofdecisionmakingstrategyandmanagementofthesystem,itisthepremiseofscientificenterpriseoperation.SMEstostrengtheninternalcontrols,youcanoptimizetheoperatingenvironmentthroughavarietyofmeansofeffectivecontrolmeasures,encourageallemployeestoseriouslyimplementandenforceenterprisetoachievethegoalofeconomicactivityestablishedprinciples,policies,andhelptopromoteenterprisestoincreasethelevelofeconomicmanagement.
3.2strengtheninternalcontrolsinfavorofclearscientificinformationtoimprovecorporatefinancialinformationindecision-making
Thecurrentmarketenvironmentforthedevelopmentofsocialeconomy,deepenthedegreeoffiercecompetitionintheformofamarketeconomy,thedevelopmentofSMEsarefacingextremelycomplexoperatingenvironment,theSMEstostrengthentheireconomicmanagement,theymustmasteravarietyofeconomicandothervariousfinancialmarketsinformationtoensurethatcompaniescancarryoutscientificorientationanddecision-makingforitsownstabilityanddevelopment.Establishaninternalcontrolsystemwillhelpimprovetheaccuracyandreliabilityofcorporateaccountinginformation.
3.3strengtheninternalcontrolshelptoavoidtheriskofmaintainingthesecurityofsmallandmediumbusinessinvestment
Underthemarketeconomyenvironment,thepresenceofcurrententerpriseinvestmentsrunconsiderablerisks.Capitalassetsarethematerialbasisfortheenterpriseengagedinproductionactivities.SMEscanstrengtheninternalcontrolsauditbyaccounting,costmanagementandothermethodsofpayments,operationsandproductionactivitiesofcorporatefundsforscientificsupervision,goodinternalcontrolsystemcaneffectivelyavoidthewasteofresources,improvemanagementefficiencyandproductionoperations,reducecosts,improveeconomicefficiencyofenterprises.
3.4strengtheninternalcontrolstoprotectsmallandmediumconducivetoscientificexaminationadministeredbytheproductionefficiency
Thedevelopmentofenterprises,scientificworkisinseparablefromtheirowneconomicactivityandtheeffectivenessofrunproductionactivities.Evaluationsystemistopromotetheproductionenthusiasmofimportantmanagementmeasures.Strengtheninternalcontrolsystemstodeterminetheproductionthroughscientificandrationaldivisionofresponsibilities,formulatestrictrulesandregulations,processes,evaluationandexaminationandothermea