摘 要
目前，中国企业内部控制存在很大问题，主要表现在：内部控制体制不合理、内部审计弱化、监督体系不健全等等问题，大大影响了我国中小企业会计工作的井然有序进行和中小企业内部经营管理目标的实现。针对以上所有问题，通过构建严密的内部控制系统体系、不断完善企业内部控制机制、强化会计电算化内部控制等措施，来在我们中小企业中建立有效的内部控制机制体系，这对于我国中小企业会计核算行为的规范和经济效益的提高具有极其重要的意义。本文通过构建企业内部控制的目标定位，研究企业内部控制中存在的现有问题及成因，并对加强企业内部控制的提出几点有效措施。达到完善企业内部控制机制体系。更好的为我国的中小企业服务。
关键词：内部控制；内部审计；会计电算化
Abstract
At present, the enterprise internal control are very big problem, mainly displays in: the internal control system is not reasonable internal audit supervision system is not complete and so on weakening, greatly affecting China’s small and medium-sized enterprise accounting work in order to small and medium-sized enterprise internal management and the realization of the goal for all these issues, this paper builds the strict internal control system system perfecting the enterprise internal control mechanism strengthening accounting computerization internal control, in our small and medium-sized enterprises to establish the effective internal control system, the small and medium-sized enterprise accounting for the behavior of the standard and improve the economic benefits of the has very important significance.This article through the construction enterprise internal control goal orientation, the enterprise internal control of existing in the current problems and their causes, and to strengthen the enterprise internal control puts forward some effective measures to perfect the internal control system better for the medium and small enterprises in China service
Keywords: internal control; Internal audit; Accounting computerization
