中小企业内部控制研究——以 A 公司为例 摘 要
I
中小企业内部控制研究——以 A 公司为例
中文摘要
近年来随着国家经济的高速发展，中小企业数量的不断壮大，中小企业已成
为我国国民经济增长的重要推动力量，其作用和地位也变得愈发重要。据报道，
全国中小企业的数量已占到企业总量的 90%以上，在整个国民经济中占到了主导
地位。国内生产总值的 55%，工业增加值的 75%，社会销售额的 58%，税收贡献
的 40%，出口总额的 62% 都是由中小企业创造的。虽然中小企业的重要地位越来
越明显，但是其内部控制的能力缺乏是不可忽视的，在当前形势下中小企业由于
没有像大企业、上市公司那样受到关注和重视，加之又缺少内部控制存在问题的
改善措施，影响了中小企业的进一步发展。在这种形势下，本文针对中小企业在
经营活动中面临的内部控制问题进行研究分析具有一定的现实意义。

本文以快速发展的中小企业 A 公司为研究对象，采用案例研究法，结合 A 企
业的背景，从企业内部控制的角度来分析了 A 公司发展中存在的问题及其成因，
并根据内部控制的基本理论提出了有关 A 公司内部控制制度的改进方案，以帮助
A 公司提高管理能力和实现其经营目标。

关键词：内部控制；中小企业；对策
作 者：王 芸
指导老师：刘海燕英文摘要 中小企业内部控制研究——以 A 公司为例

II
Research on Internal Control of Small and Medium
Enterprises –based on A company
Abstract
In recent years, with the rapid development of the national economy, the number of
small and medium enterprises growing, small and medium enterprises has become an
important driving force for China's economic growth, its role and status as the strategic
adjustment of the national economy and have become increasingly prominent.
According to reports, the current number of small and medium enterprises have
accounted for 90% of the total national enterprises, 55% of our GDP, industrial added
value of 75%, 58% of sales in the community, the tax of 40% and 62% of total exports
are created by small and medium enterprises. However, influenced by their own sources
of funds, the quality of personnel management, production scale and technical factors,
still restrict the further development of small and medium enterprises. In particular the
growth of small and medium enterprises, have strong desire for the development, but
they resist risk ability is weak, therefore, an urgent need to establish and perfect the
internal control system of small and medium enterprises.
In this paper, with the rapid development of the small and medium enterprise A
company as the research object, adopts the case study method, combined with A
company's background, from the enterprise internal control theory is employed to
analyze the existence of A company's internal control problems and their causes, and
puts forward the improvement scheme about A company's internal control system
according to the basic theory of internal control, to help A company to improve
management ability and realize their business goals.
key words：internal control；small and medium enterprises；Countermeasures
Written by Wang Yun
Supervised by Liu hai yan