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伴随着经济社会的快速发展,市场经济条件下企业之间的竞争逐渐加剧。为了能够让企业健康有序的进行发展达到可持续发展的目的,一定要加强企业的内部控制。企业内部控制是将企业之中拥有的各项经济因素例如资金、人员、设备等汇总起来的粘合剂。通过企业内部控制将各项经济因素粘合在一起,将其中蕴含的能量发挥到最大的作用,为企业进行可持续发展提供强有力的保障作用。而且建立健全内部控制对于企业的可持续发展至关重要,健全的内部控制会避免一些会计造假等不利于公司经营发展的现象的出现。中小企业内部控制信息,特别是对内部控制缺陷信息的披露不止为企业对自身的内部控制系统进行完全的掌控,还能够为决策者提供信息指引决策方向。但是,目前我国中小企业内部控制还存在着一定的缺陷,针对这些缺陷提出改进具有针对性的改进措施。
With the rapid economic and social development, the competition among enterprises is gradually aggravated under the market economy. In order to enable enterprises to develop healthily and orderly to achieve the purpose of sustainable development, we must strengthen the internal control of enterprises. Corporate internal control is an adhesive that brings together the various economic factors owned by an enterprise, such as funds, personnel and equipment. Through the internal control of enterprises, various economic factors are bound together to maximize the energy contained in them and provide a strong guarantee for the sustainable development of the enterprise. Moreover, establishing and perfecting internal control is crucial to the sustainable development of the enterprise. Sound internal control will avoid the appearance of some accounting frauds that are not conducive to the operation and development of the Company. The internal control information of SMEs, especially the disclosure of internal control flaw information, not only gives the enterprises complete control over their own internal control system, but also can provide decision-makers with information to guide the decision-making direction. However, at present, there are still some shortcomings in the internal control of SMEs in our country, and some improvements are pointed out to improve these defects.