Internal Control Of Developing Medium And Small Enterprises

This article combined internal control of enterprise's practice activity with relative theory research via case analysis, the purpose of this article is offer some effective reference for improving internal control ability of some medium and small enterprises, regulating management structure, reducing normal operating risk, and increasing the whole company's final profits.This article stated with a serials of existing problem of a local chemical company in BeiJing, and making some essential research about the construction of this company's internal control system, introducing the research background and purpose of current medium and small enterprises in china. And also come to the conclusion,the lack of effective internal control will greatly restrict company's development and induce operating risk under the big background of current companies'fast developing speed and drastic completion.The following part of this article put more emphasis on the relative theory research of internal control, based on this research result, building and optimizing some effective internal control way in a local chemical company in BeiJing. some remarkable research achievements of internal control theory had been made during recent years in china, also some relative legislation and policy of internal control had been issued. The fundamental rule of internal control in our country had been built and implemented following the issuance of " Accounting Law of the People's Republic of China","Accounting Specification of Internal Control-Basic Rule(for Trial Implementation)" and "Basic Standard for Enterprise Internal Control"in 2009.According to analyse the restriction of internal control theory in china, pointed out it put more emphasis on theory research than practical application, especially on some developing companies which accounted for a big part of the whole national economy.Through analyzing the existing problem both on internal control system and management system in a local chemical company in Beijing, and building effective internal control system to improve the company's final benefit. Some useful internal control information about this company's operating activities have been got via questionnaire.This article also revealed some potential risk of existing weak link during internal control execution process, finally offered some effective solutions about the construction of a local chemical company's internal control system.Through theory research and practical application on the construction of domestic medium and small enterprises'internal control system, especially on the innovation of departments'relation, power restriction, risk control and information management, this article had positive effective both on regulating internal management and avoiding risk, it will also offer some effective references on the construction of domestic developing enterprises and implementation of internal control.