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摘要：随着经济全球化趋势的推进，市场竞争的加剧，民营中小制造企业的诸多管理上的缺陷也逐渐暴露。加上日新月异的技术革新和经济危机后难以恢复的市场大环境，更使得企业难以在如此激烈的市场竞争中从容面对挑战和风险。40998
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民营制造企业作为我国实体经济的重要组成部分，在国民经济中具有重大的地位和作用，然而民营企业的发展现状却令人担忧，尤其是民营中小制造企业，其平均生存年限只有不到4年。虽然政府出台了一系列政策，致力于为民营经济提供良好的发展环境，但是民营中小制造企业的生存现状却仍未得到有效改善，究其原因，内部控制缺失与低效是其中的重要因素。
其次，由于政策导向和其他条件的限制，我国内部控制的研究对象多为大型企业和上市公司，民营中小制造企业的内部控制研究略显薄弱。由此可见，无论是从理论还是现实角度出发，民营中小制造企业的内部控制研究都具有非常重要的意义。
毕业论文关键词：内部控制；中小企业；制造企业；内部管理；
Research on internal control of private small and medium sized manufacturing enterprises
Abstract
With the development of economic globalization and market competition intensifies, the private small and medium-sized manufacturing enterprises’ defects in the management are gradually exposed.Coupled with the rapid technological innovation and the hard revived market environment after economic crisis, both making it more difficult for enterprises in such a fierce market competition to face challenges and risks in such a fierce market competition.
As an important part of China's real economy, private manufacturing enterprises plays an important role in national economy. However,the current situation of the private enterprises is worrying, especially the private small and medium-sized manufacturing enterprises,normally, their survival period are shorter than 4 years.Although the government has issued a series of policies to provide a good environment for the development of private economy, but the status of the private small and medium-sized manufacturing enterprises has not been effectively improved.The key reason is the lacking and low efficiency of internal control.
Secondly, because of the restriction of policy guidance and other conditions, the research of internal control in China are mostly focused on large enterprises and listing Corporation, and the research on the internal control of private small and medium-sized manufacturing enterprises is weak.Thus, both from the theoretical and practical point of view, the study of internal control of private small and medium-sized manufacturing enterprises is of great significance.
Key words:internal control; small and medium sized company; manufacturing enterprise; internal management
引言随着经济的蓬勃，我国多数民营企业正在逐渐将粗犷式发展模式转化为精细化模式，其实力规模正在做大做强。但也不乏出现失败的例子让我们敏锐的观察到，企业内部控制的缺罚和不完善已经成为民营企业发展的一个重要瓶颈。
中国经济“新常态”以来，面对不断日新月异的国内市场变化，民营制造企业在发展上遇到了很大的困难，部分企业面临资金链断裂、破产的威胁。民营中小制造企业在企业结构及企业治理上的弊端渐渐显露，内部控制问题也进入了凸显期。从经济发展全局来看，这一趋势符合我国淘汰落后产能的总体布局。但如何安排劳动效率低下的民营中小制造企业有序退场，而不至于引发市场的剧烈震荡，就需要依靠市场的力量。通过竞争逐步完成好对市场的“洗牌”。市场竞争环境下，内部治理在企业的发展壮大过程中扮演着十分重要的角色。