会计学院知识库

近年来，随着我国小企业的不断壮大和发展，在推动我国经济建设的同时，还增加了社会就业机会，对社会经济的和谐发展具有至关重要的作用。然而，我国小企业在实际运行中却困难重重，甚至不少小企业从成立到发展不久后就夭折了。究其原因，这与小企业内部控制的不完善密切相关。因此，大批小企业纷纷效仿大型企业的内部控制构建模式，投入人财物建设内部控制体系，其结果却不尽人意，甚至给小企业徒增了压力。基于此，2017年财政部发布了《小企业内部控制规范（试行）》，制定适用于小企业发展的内部控制制度。但是，政策出台已有四年之余，虽然大部分小企业顺应政策构建了内部控制体系，但如何确保构建的内部控制体系是合理有效的，这就需要小企业对内部控制的有效性进行评价，督促管理层根据现有的缺陷制定改进措施，进而提高经济效益，降低经营风险，更好地推动小企业健康发展。

本文以A医药公司为例，探析小企业的内部控制有效性评价。首先，通过阅读大量文献归纳梳理了国内外对内部控制有效性评价的影响因素、评价方法、构建体系，同时，对小企业内部控制有效性评价的现状及问题进行研究，总结出小企业构建评价体系的必要性；其次，为A医药公司构建评价指标体系。根据COSO内部控制五要素与《小企业内部控制规范（试行）》，结合A公司自身业务特点，构建定性评价指标，再选取A公司关键财务指标构建定量评价指标；最后，通过对A公司进行问卷调查，运用模糊层次分析法进行定性指标评分，再选取具体财务指标进行定量指标评分，最后结合定性与定量进行综合评价，根据评价结果发现A公司内部控制存在的缺陷并提出优化措施。

研究结果表明，通过对A公司内部控制有效性评价的探索，为小企业构建内控体系并有效评价提供了参考价值，使小企业摒弃了以往盲目照搬大型企业构建评价体系的行为，从客观上更有效地发现小企业内部控制存在的缺陷，使小企业内部控制有效性评价结果更为准确、合理，进而推动小企业健康可持续发展。

For the past few years, with the constant expand and progress of China's small enterprises, it not only drives the economic construction of our country, but also increases social job opportunities, which has significant effect to social economy harmonious development . However, The small company in our country are in deep waters in the operation. Even not a few small firms come to a premature end from establishment to evolution. The reason is closely connected with the imperfect internal control in small enterprises. Therefore, a good deal of small firms one after another copy the internal control establishment model of large company, and plunge man power, fund and materials to build the internal control system, which results are not satisfactory, and even increase the pressure on small businesses.On account of this, the Ministry of Finance released "The internal control specification for small enterprises (Trial)" in 2017, aiming to lead and help small firms to construct adaptive institution for the evolution of small firms. Nonetheless, it has been more than four years since the introduction of the policy. Although majority of small enterprises comply with the policy and construct the system. how to guarantee that the institution is rational and effective, Which demands small company to estimate the effect of internal control, urges management to find the existing drawback and then rectify and reform, so as to enhance economic efficiency, reduce operational risks and better promote the healthy progress of small firms.

This theses quotes A pharmaceutical company as an instance to explore the effectiveness evaluation of small company. First of all, by reading a good deal of literature to summarize the affection, methods and construct system of effectiveness evaluation both domestic and overseas. Meanwhile, it researches the present condition and deficiency of the effectiveness evaluation of small enterprises, and summarizes the necessity of small enterprises to establish evaluation system; Besides, Construct the evaluation index system for company. In line with the five ingredients of COSO internal control and "small enterprise internal control specification (Trial)". Integrating with the business peculiarity of company to determine the qualitative indicator. Then select the key financial index to establish the measurable indicator. At the end, By means of the questionnaire investigate of company, the fuzzy analytic hierarchy approach is adopted to give a mark to the qualitative index. Then through a company's specific financial indicators for quantitative index grade; Finally, integrate with qualitative and quantitative scores to achieve the evaluation results. We can discover the defect in existence of company's internal control and bring up optimization suggestions.

The investigation manifests that through the exploration of the availability evaluation of internal control of company A. It provides reference value for small company to construct system and effective evaluation, making small firms discard the past blindly copying large firms to establish evaluation system. From the objective more effectively discovers the defects of internal control of small enterprises. Helping the consequences of effectiveness more precise, and then boost the healthy and sustainable development of small enterprises.