Research On Internal Control Framework Of Small Business Enterprise In Our Country

Along with the development of the small business enterprises, they have played an eminent role and seized the important position in the domestic economy; moreover, they will affect some factors of the civil economy, such as accelerating the employment of jobs and promoting the development of the domestic economy, etc. However, they will confront more challenge and unprecedented adventure later, not only because of the economy globalization and the economical crisis that existing around the world, but also the severe competition from the international environment and homeland parts. That means if they want to survive and have a substantial development, it is the right time to make a decision, strengthen the management itself to fight back the huge risk, being against the danger surrounded by the external sides. Although we have a fantastic blueprint, unfortunately, what we see right now is the shutdown of them due to the chaos from themselves. Thus, the strategy of how to guide the small business enterprise to improve internal control is required currently, which cannot be delayed one more second. Objectively reviewing, there are some special features about the small business enterprise’s operation and management, take some points for example, the apparent discrepancy of configuration about the internal control between small enterprise and strong enterprise. Thus, it is not suitable to totally imitate the whole internal control system from the giant company. Currently, policies assisting the small company to comply react with are not issued; meanwhile, a number of small companies do not realize the importance of internal control out off themselves. This thesis will apply with serials of theoretical research that aims at the promotion that they will need exact criteria for them to build up the internal control.By looking through lots of master works about the enterprise internal control, encompassing a deep meditation and overview of the latest economist phenomenon abroad and home, this thesis is based on the<Internal Control--Integrated Framework> and<Enterprise Risk Management--Integrated Framework>. This thesis highlights the contemporary economics situation and troubles, analysis of the questions as well, includes the small companies standard features, puts forward the constitution of whole skeleton for the small business enterprise’s unique style and method, when it was completed so as to escalate the promotion of our small business enterprise’s internal control level. Finally, this thesis is going to figure out the three factors related to the small business enterprise’s development,including saying control environment, control system and monitoring. In addition, this thesis lists and further researches on the six basic business procedures, including money funds, physical assets, purchasing and paying, sales and receivables, costing, investment and raising fund. Besides the theory research above, the thesis specifically makes an analysis of every procedure in the small enterprise’s business transaction about the internal control goal, risk and internal control points.