Research On Internal Control Constitution And Practice Of Small And Medium Private Enterprises

With the economic globalization,more and more countries pay close attention to the small and medium enterprises development problem.In our country,the small and medium enterprises develop quickly which have become an important part of our national economy.But with the fierce market competition,the life span of many enterprises especially the small and medium private enterprises is becoming more and more short.This growing situation is quite anxious.The author thinks that the ignorance of internal control in these enterprises makes the internal control imperfect and unreasonable.Therefore it is valuable and significant to solve the problem of internal control in small and medium private enterprises.An in-depth and systematic study on internal control of small and medium private enterprises has been carried out in this article.This article also study TianLi Co.,Ltd in internal control mechanism analysis and re-construction design,trying to seek an access and method to perfect the internal control mechanism of small and medium private enterprises in our country.There are six chapters in this article, chapter one Exordium,introduces the study background,research meaning,content,method,conclusion and innovation;Chapter two reviews the internal control theory in international and domestic area and also summarizes the lastest reseach achievement in internal control;Chapter three makes an analyse on the present situation of internal control in the small and medium private enterprises on the basis of the results of questionnaire;Chapter four designs suitable internal control framework for small and medium private enterprise in our country,considering from the reseach achievement of internal control and combining the characteristic of private enterprises;Chapter five is case study, under the direction of the private enterprise internal control framework,combining with the actuality of TianLi Co.,Ltd,the author studies the specific design and the applying of the internal control in TianLi Co.,Ltd;Chapter six is the conclusion after studying the above content.