Research On Internal Control Of Chinese Small And Medium-sized Enterprise

Along with the socialist market economy system better and better, the small and medium-sizedenterprise development of national economy functions more and more important. But the concerneddata shows, the average life of the small and medium-sized enterprises in our country is only2.9. Aslong as encountered any economic fluctuation, some small and medium-sized enterprises will getinto trouble, or even out of business. Investigate its reasons; the author thinks the weak internalcontrol is one of the reasons restricting the development of small and medium-sized enterprises.Atpresent, scholars in the light of our country large enterprise internal control study more, but for thesmall and medium-sized enterprise internal control research is not satisfactory. In view of this, theauthor chose" our country small and medium-sized enterprise internal control problem research" thesubject, with period through his own research, further enrich our theory of internal control, and putsforward the feasible countermeasure, promotes the small and medium-sized enterprise internalcontrol system constantly improve, promote healthy development of small and medium-sizedenterprises.This article from the internal control basic theory, to Shanxi province Taiyuan city small andmedium-sized enterprises as the research samples, the use of qualitative analysis and quantitativeanalysis method of combining the collected survey data and data processing analysis, in-depthanalysis of China’s small and medium-sized enterprise internal control present situation and theexisting problems. On this foundation, draw lessons from domestic and international relatedresearch results and the Ministry of Finance and other five ministries issued the" internal controlstandard", from the internal environment, risk assessment, control activities, information andcommunication, internal supervision in five aspects and puts forward the perfect our country smalland medium-sized enterprise internal control measures and recommendations.