Research On Enterprise Internal Controls Of “the New Three Board”

In recent years,as a new capital market,“the new Three Board” market has emerged in the development of rapid speed.The Market of “The new Three Board” provides the authority of the financing platform for small and medium-sized enterprises and solves the problem of financing difficulties of small and medium-sized enterprises.This paper has selected a company in “the new Three Board” market.“A” company listed on the market of “the new three board” in 2016,and it is a professionalcompany that produces metal handicrafts.So the potential development in “A”company is huge.The internal controls problems of “A” company are just typical among the enterprises of “the new Three Board” and it is a miniature of “the new Three Board” enterprise about the internal control problem.Based on the in-depth analysis of “A”company,this paper drew a conclusion that what are the internal control problems of “the new Three Board” enterprise and provided the policy generally to solve it.At last,this paper has expected to contribute to the research of“the new Three Board” a valuable reference about the internal controls.This paper mainly points out some problems.It includes the defect of internal control environment,the defect of risking assessment,lack of control activities deficiency,lack of information communication and internal supervision problems.Itanalyzes that the main reasons of the problems arethat the whole enterprises on the internal control of consciousness is not strong,and the establishment of internal control structure is unreasonable.Inaddition,there is no awareness of risking management among enterprises,and enterprises internal audit can't effectively supervise the management of the leadership.This paper also puts forward policy suggestions.First,enterprises should build the basisof internal control.Next,they should develop the cultivation of corporate culture.Then they should establish and perfect the internal audit department and take full use of the internal audit.Finally,they should pay more attention to comprehensive risking management.Therefore,if “the new three board” enterprises improve the internal control systemaccording to the internal control theory strictly and ensure the effective implementation of the internal control system,they are able to continue long-term development.