商业经济
商業經濟
상업경제
BUSINESS ECONOMY
2015年
4期
35-36,94
,共3页
吉林省%中小企业%内部控制%问题%对策
吉林省%中小企業%內部控製%問題%對策
길림성%중소기업%내부공제%문제%대책
Jilin%SMEs%internal control%problems%countermeasures
内部控制即由控制环境、风险评估、控制活动、信息与沟通、监督五个要素构成。针对吉林省中小企业内部控制存在的内部控制意识薄弱、风险评估水平较低、内部控制活动缺乏科学性、后续的评估控制监督活动缺乏等问题，应采取优化内部控制环境、加强风险防范控制、重视控制活动的落实、保持信息系统和沟通渠道的畅通、加强对控制的监督等对策，以推动吉林省中小企业的健康发展。
內部控製即由控製環境、風險評估、控製活動、信息與溝通、鑑督五箇要素構成。針對吉林省中小企業內部控製存在的內部控製意識薄弱、風險評估水平較低、內部控製活動缺乏科學性、後續的評估控製鑑督活動缺乏等問題，應採取優化內部控製環境、加彊風險防範控製、重視控製活動的落實、保持信息繫統和溝通渠道的暢通、加彊對控製的鑑督等對策，以推動吉林省中小企業的健康髮展。
내부공제즉유공제배경、풍험평고、공제활동、신식여구통、감독오개요소구성。침대길림성중소기업내부공제존재적내부공제의식박약、풍험평고수평교저、내부공제활동결핍과학성、후속적평고공제감독활동결핍등문제，응채취우화내부공제배경、가강풍험방범공제、중시공제활동적락실、보지신식계통화구통거도적창통、가강대공제적감독등대책，이추동길림성중소기업적건강발전。
Internal control consists of five factors in terms of the control environment, risk assessment, control activities, information and communication, and monitoring. Internal control of SMEs in Jilin has the problems in terms of wake awareness, lower level of risk assess-ment, unscientific activities, and lack of follow-up monitoring. The government should take the measures to optimize the environment, strengthen risk prevention control, pay attention to the implementation of activities, malntaln the smooth information systems and commu-nication channels, and enhance the supervision, so as to promote the healthy development of SMEs in Jilin.
