Research On Internal Accounting Control Of Small-Sized Enterprises

Small-sized enterprises play a more and more important role in our national economy. Meanwhile, their accounting activities show the characteristics of low-standard, weak-basis and loose-control as a result of their small size, insufficient staff and loose management, which has a direct impact on their economical benefit and development. It is of practical importance to conduct research on its internal accounting control so as to build up an organic relationship between internal accounting control regulations and small-size enterprises.This paper takes AF Company for a case on the basis of the internal control theory. Through consulting a large amount of relative documents and materials and taking a long-term survey on AF Company, the author has chosen its internal control as the research object and conducted an depth analysis of its weakness and shortcomings on the aspects of accounting, currency capital, inventory , fixed assets , purchasing and payment, sales and collections. Furthermore the author has proposed his recommendations for its future improvement.It is hoped that this paper could provide assistance to strengthen and perfect the internal accounting control of AF Company, draw lessons from AF Company to assist other small-size enterprises future designing and implementing the internal control, enrich materials for the research on the internal control theory of small-size enterprises, and offer supplementary views for the internal control theory.