Based On The Modern Corporate Goverance Structure Of Small And Medium-sied Enterprise Internal Control Problems Under Study

With the constant improvement of China’s market economy system,China’s SMSE likespringing the rise, and is rapidly expanding to become an important force in the economicdevelopment of China, occupies an irreplaceable role in China’s national economy. Bottleneckrestricting the sustainable development of small and medium enterprises----internal controldeficiencies did not get the appropriate attention. Sound internal control system is not only animportant safeguard for the survival and development of enterprises is a key factor for enterprises toenhance their competitiveness in the market. For an enterprise, improve the integrity of internalcontrol and modern corporate governance structure must match, the only way to give full play to therole of internal control. This article from the point of view of modern corporate governancestructure study of SMSE in China’s internal control problems, designed to promote small andmedium enterprises to build a sound internal control system, enhance vitality, and ultimatelyachieve their sustainable development of China’s national economy strong backing.The article is divided into five parts. The first section briefly describes the background,research significance, as well as at home and abroad on the issue the status. The second part of thefirst expounded the basic characteristics of modern corporate governance, based on therequirements of modern corporate governance structure of the five elements of internal control. Thethird part is based on the theory of the second part of the analysis of the status and the causes ofthe internal control of SMSE in China, detailed analysis of the internal control can not meet moderncorporate governance structure of reasons. The fourth part from Theory and Practice explains howto build modern corporate governance structure of the internal control system for SMSE We mustfirst clear the guiding ideology of the internal control system construction and the constructionprinciple, as well as the re-positioning of the internal control objectives, the Second from theoptimal control of the environment, and strengthen risk awareness, standardize control activities,and clear information channels, and strengthen internal supervision and five areas specificimplementation measures. Final summary in full view, the author proposes the conclusion of thisarticle.