英译汉论文.docx

1、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Discussion on the internal control of small and medium sized enterprise economic management【Abstract】: With the development of the national economy, small and medium-sized enterprises have become an impor

2、tant force to promote social and economic development. Ensure the promotion of enterprise economy has an important role in promoting. To analyze and explore the internal control strategy of SMEs is the necessary management means and measures to ensure the normal operation of the economic activities

3、of small and medium enterprises under the new situation. Economic management activities, is an important measure to guarantee the operation of enterprises, internal control, as to promote the healthy operation of the small and medium-sized enterprises important economic management means is the small

4、 and medium-sized enterprise must correctly treat and innovative way of economic regulation and control.【Key words】Small and medium-sized enterprise economic management , Internal control1 The present situation of the development of economic management in the small and medium sized enterprises in Ch

5、ina1.1 Chinas small and medium enterprises in the development of Chinas economic system disadvantageOur country implements the economic system which is based on the public ownership as the basis for the common development of various economic systems. Under this system, the small and medium-sized ent

6、erprises have made great contributions in stimulating economic growth, increasing employment, and promoting the economy of our country. According to statistics, 2014 economic development in the first quarter, an increase of seven percent points over the same quarter in 2013, while Chinas SMEs occupy

7、 an important position in the process of economic growth. However, the development of small and medium enterprises are also increasingly prominent disadvantage factors. Compared with large state-owned enterprises, small and medium-sized enterprises are small in scale, advanced production technology,

8、 low production efficiency, low utilization of resources, weak economic strength. So in the process of economic system reform, there will be many small and medium enterprises can not afford the economic changes brought about by the reform, which led to bankruptcy or merger. Small and medium enterpri

9、ses in the market economy in our country are sensitive and vulnerable part, can not quickly adapt to the reform and changes in the economic system. At the same time, our country pay more attention to the development of state-owned enterprises, compared with the state-owned enterprises, state support

10、 for small and medium-sized enterprises and support degree is relatively small, and the independence of the small and medium-sized enterprise is very poor, so that influence of the states macro regulation and control policy of small and medium-sized enterprises more obvious, in response to changes i

11、n the market is more sensitive. From the employees trust degree analysis, owing to the influence of the traditional concept of stability, most people will tend to select the position of state-owned enterprises, and to small and medium-sized enterprises hold prejudices that small and medium-sized ent

12、erprise strength is weak, the development of small space, development is not stable enough, the small and medium-sized enterprise talent loss, development is relatively more slowly, resulting in a vicious circle.1.2 the internal management of small and medium-sized enterprises in our country has a b

13、ig problem, which seriously restricts its development.The main contents and steps of economic management are planning, implementation, control and improvement. The small and medium-sized enterprises in our country are in a disadvantaged position in the external economic development environment, and

14、need to strengthen the internal management and regulation. Internal management issues belong to the internal contradictions of small and medium-sized enterprises should be taken seriously. Small and medium-sized enterprises belonging to the family business everywhere, under the leadership of the ent

15、erprise is not has higher cultural quality and strong leadership, decision-making level of small and medium-sized enterprises is relatively low, making some operating conditions deteriorating. Small and medium-sized enterprises in human resources management is not mature enough, due to its profit ab

16、ility is bad, in order to improve the economic benefits, blindly to the labor force pressure, but will not improve the staffs welfare, continuously for a long time, so that employees a sense of trust and loyalty to the enterprise gradually decreased, eventually lost the support of the people, the br

17、ain drain, more serious can cause damage to the reputation of the enterprise, recruitment difficulties, or even stop production. Small and medium-sized enterprises of production technology to update and reform enough attention, no long-term vision of development, backward production equipment and pr

18、oduction technology of the low production efficiency and resources to make full use of, high production cost, and so on problems emerge in endlessly, eventually leading to enterprises in the same industry continues to lag behind, and eliminated.2 connotation characteristics of enterprise internal co

19、ntrolEconomic organizations to achieve the operating assets of the operation target of purpose and safety, security accounting information in the correct name and reliability, to ensure the implementation of the business policy and high efficiency of economic operations of the names of the internal

20、control, the series adopted in the enterprise internal related self adjustment with constraints, scientific planning and evaluation of control measures. Enterprise internal control is based on the professional management system, with the purpose of risk prevention, effective supervision, through the

21、 full range of process control of production and operation of business activities and the formation of management norms. It is a kind of mutually restricted business organization form and the responsibility division system in the economic activity of the enterprise unit individual in order to streng

22、then their economic management. The purpose of internal control of enterprises is to improve management, improve economic efficiency, it is with the development of commodity economy and enterprises own production of economic activities of the complexity of the gradual development and improvement of

23、the. The internal control of enterprises is the coordination management method system and the constraint control procedures for the effective organization of the business activities of the relevant functional departments. Enterprise internal control elements include control environment, risk assessm

24、ent, control activities, information communication, evaluation and supervision, etc.3 strengthen the significance of internal control of small and medium sized enterprises3.1 strengthen the internal control is conducive to optimize the environment to improve the economic management level of small an

25、d medium enterprisesRational and efficient enterprises economic management measures is an important guarantee for the healthy development of SMEs. Effective and consistent implementation of business leaders brew of decision making strategy and management of the system, it is the premise of scientifi

26、c enterprise operation. SMEs to strengthen internal controls, you can optimize the operating environment through a variety of means of effective control measures, encourage all employees to seriously implement and enforce enterprise to achieve the goal of economic activity established principles, po

27、licies, and help to promote enterprises to increase the level of economic management.3.2 strengthen internal controls in favor of clear scientific information to improve corporate financial information in decision-makingThe current market environment for the development of social economy, deepen the

28、 degree of fierce competition in the form of a market economy, the development of SMEs are facing extremely complex operating environment, the SMEs to strengthen their economic management, they must master a variety of economic and other various financial markets information to ensure that companies

29、 can carry out scientific orientation and decision-making for its own stability and development. Establish an internal control system will help improve the accuracy and reliability of corporate accounting information.3.3 strengthen internal controls help to avoid the risk of maintaining the security

30、 of small and medium business investmentUnder the market economy environment, the presence of current enterprise investments run considerable risks. Capital assets are the material basis for the enterprise engaged in production activities. SMEs can strengthen internal controls audit by accounting, c

31、ost management and other methods of payments, operations and production activities of corporate funds for scientific supervision, good internal control system can effectively avoid the waste of resources, improve management efficiency and production operations , reduce costs, improve economic effici

32、ency of enterprises.3.4 strengthen internal controls to protect small and medium conducive to scientific examination administered by the production efficiencyThe development of enterprises, scientific work is inseparable from their own economic activity and the effectiveness of run production activi

33、ties. Evaluation system is to promote the production enthusiasm of important management measures. Strengthen internal control systems to determine the production through scientific and rational division of responsibilities, formulate strict rules and regulations, processes, evaluation and examination and other mea