【摘要】：中小私營企業(yè)在我國的國民經(jīng)濟建設中占有重要的地位,然而我國中小私營企業(yè)在發(fā)展中,對內(nèi)部控制的建設往往是無意識的或依據(jù)的是國外大公司的模式。因此構建和完善我國中小私營企業(yè)內(nèi)部控制模式有利于企業(yè)提高績效,為我國中小私營企業(yè)的發(fā)展提供借鑒。 本文在內(nèi)部控制相關理論和研究成果的基礎上,以我國改革開放后發(fā)展起來的中小私營企業(yè)為研究對象,按照企業(yè)的生命周期,把我國中小私營企業(yè)的發(fā)展劃分為四個階段:初創(chuàng)期、發(fā)展期、成熟期、衰退期,并對前三個階段的內(nèi)部控制模式進行了構建。 本文對三個階段適用的內(nèi)部控制模式采用了比較研究的方法。首先根據(jù)我國中小私營企業(yè)初創(chuàng)期的企業(yè)特征,以COSO報告提出的內(nèi)部控制框架為主線,按控制環(huán)境、風險評估,控制活動、信息溝通以及監(jiān)控等五項要素構建了適合我國中小私營企業(yè)初創(chuàng)期的內(nèi)部控制模式,并從經(jīng)濟學的角度分析和評價了該階段內(nèi)部控制模式的合理性和效率性;然后根據(jù)我國中小私營企業(yè)發(fā)展期的企業(yè)特征,指出初創(chuàng)期內(nèi)部控制模式給中小私營企業(yè)的進一步發(fā)展帶來了障礙,在此基礎上提出了發(fā)展期內(nèi)部控制模式;最后運用同樣的分析方法構建了我國中小私營企業(yè)成熟期的內(nèi)部控制模式。
[Abstract]:The small and medium-sized private enterprises play an important role in the construction of our national economy, but in the development of the small and medium-sized private enterprises in our country, the construction of internal control is often unconsciousness or based on the mode of large foreign companies. Therefore, it is beneficial to build and perfect the internal control model of small and medium-sized private enterprises in our country to improve the performance and provide reference for the development of small and medium-sized private enterprises in our country. Based on the internal control theory and the research results, the small and medium-sized private enterprises developed after the reform and opening-up in our country are the research objects. According to the life cycle of the enterprise, the development of the small and medium-sized private enterprises in our country is divided into four stages: start-up period, development period, maturity, decline period, and internal to the first three stages The control mode is constructed. This paper has three stages The applicable internal control model adopts the method of comparative study. First, according to the enterprise characteristics of the initial period of the small and medium-sized private enterprises in China, the internal control framework proposed by the COSO report Based on the five factors, such as control environment, risk assessment, control activity, information communication and monitoring, the internal control model is constructed, and the rationality and efficiency of internal control mode in this stage are analyzed and evaluated from the perspective of economics. According to the characteristics of the developing period of the small and medium-sized private enterprises in China, the paper points out that the internal control mode of the first time has brought an obstacle to the further development of the small and medium-sized private enterprises, and on this basis, the internal control mode of the development period is put forward; and finally, the same analysis method is used to build up the internal control model.
【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.45

【引證文獻】

相關博士學位論文 前1條

1 于而立;民營企業(yè)內(nèi)部控制環(huán)境與控制模式研究[D];中南大學;2010年

相關碩士學位論文 前1條

1 董婷婷;集團型企業(yè)貨幣資金內(nèi)部控制研究[D];華北電力大學（北京）;2011年

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本文編號：2508408