Internal Control Construction of Small and Medium-sized Technology-based Enterprises
李栎莹 LI Yue-ying
（西北政法大学，西安 710000）
（NorthWest University of Politics and Law，Xi'an 710000，China）
摘要：随着经济市场的发展以及政府的政策引导，科技型企业在市场上的地位愈发重要，一些科技型企业在市场中迸发出强大的活力，推动了科技的进步、改变了人们的生活，但科技型中小企业因管理不当问题而接连破产的现象也逐渐引起了政府和管理学界的关注。本文以内部控制理论为基础，以现阶段科技型中小企业在内部控制五要素上存在的问题为切入点，分析问题形成的原因，并结合科技型中小企业的特点，提出相应的解决对策。
Abstract: With the development of market economy and the government's policy guidance, science and technology enterprises more and more important position in the market, some of the science and technology enterprises in the market of powerful vitality, promote the progress of science and technology, changed people's life, but many small and mid-sized enterprise because of mismanagement and breakdowns of phenomenon also gradually aroused the concern of the government and management scholars. Based on the theory of internal controls, this paper takes the problems existing in the five elements of internal control of small and medium-sized technology-based enterprises as the starting point, analyzes the causes of the problems, and puts forward corresponding solutions according to the characteristics of small and medium-sized technology-based enterprises.
关键词：中小企业；内部控制；科技型中小企业
Key words: middle and small-sided enterprises；internal controls；small and medium-sized technology-based enterprise
中图分类号：F275 文献标识码：A 文章编号：1006-4311（2022）17-014-03
DOI:10.3969/j.issn.1006-4311.2022.17.005.
文章出处：李栎莹. 科技型中小企业内部控制建设[J]. 价值工程,2022,41(17):14-16.
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