农用车汽车配件中小企业资产内部控制研究-以某有限责任公司为例

农用车汽车配件中小企业资产内部控制研究-以某有限责任公司为例(18000字)
摘  要：内部控制是受组织结构、工作内容和管理组织系统影响的程序，目的在于帮助组织完成特定目的或计划。而企业资产内部控制对于保护资产的安全完整，保证资产相关的会计资料的真是准确有着十分重要的作用。资产内部控制机制是企业自我调整自我约束的内部系统。随着中国加世界贸易组织，农用车汽车配件市场竞争日益激烈，中小企业要想在市场中占有一席之地，内部控制系统是很重要的一项因素，但农用车配件中小企业由于受自身规模和管理素质的影响，往往忽视内部控制的重要作用,尤其是资产内部控制。本文以湖南省洪江市安达有限公司为例，对农用车配件中小企业资产内部控制现状和安达责任有限公司资产内部控制现状和建议方面入手，对农用车配件市场资产内部控制情况进行初步分析。
关键词：农用车汽车配件 资产内部控制 中小企业

Research on Internal Control of Medium And Small Enterprises in Agricultural Vehicle Parts -Taking Anda Limited Liability Company for Example
Abstract: internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. Internal control plays a important role in protecting companies’ asset from being damaged and the relevant accounting date from fraud. And asset control system is a self-control and self-adjusting mechanism. As china being a part in WTO, the agricultural vehicle parts markets are getting severe competitive and the internal control is a vital factor if a medium and small enterprise want survive under such circumstance. But limited by their business scale and management quality, the medium and small agricultural vehicle parts producers always ignore it, especially the asset internal control. This article takes Hunan Anda Limited Liability Company as a example to explain and analyze agricultural vehicle parts medium and small enterprises’ asset internal control in general methods and current situation.