英译汉论文.docx

英译汉论文.docx

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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