Study On Internal Control Of The Growing Small And Medium Enterprise In China

In2008,"basic norms of internal control" and its operating guidelines promulgated, markingChinese enterprise internal control system perfection and really put into practice.Subsequently,listing Corporation and large enterprise internal control system implementation is concerned by thecommunity, scholars from the perspective of practice on the internal control research, but researchon how to design and implement internal control system of small and medium-sized enterprises isnot satisfactory.Due to the small and medium-sized enterprises play an important role in theeconomic life of our country, especially the growing small and medium-sized enterprises, itself hasa strong desire for the development and good development momentum, but they resist risk ability isweak, so the more the need to establish and improve the internal control system.Therefore, theauthor thinks that must strengthen the internal control of enterprise group.In this paper, to the growing small and medium-sized enterprises as the research object,analyzes the characteristics of management and their influence on internal control, points out thedevelopment of Chinese small and medium-sized enterprise control problems and its causes.On thisbasis, the basic theory of internal control, internal control system construction for strategicmanagement as the guide in our growing small and medium-sized enterprises, combined with theactual situation of A company, to analyze the case, put forward to improve the A enterprise internalcontrol system measures.Finally, describes the implementation of safeguard mechanism of internalcontrol of Chinese growing small and medium-sized enterprise.