The Study Of Internal Control In SY Company

More and more small companies become the mainstay in China along with the rapid development of economy. Due to the growing competition in the market economy, small company face more risk today and it goes to complex as well as various. To prevent market risk and be success in the market with fierce competition, small company should be conscious of risk. On account of the existence of numerous risks, it’s important to establish and perfect the internal control in small company, because it will result to success of small company. Though there is some achievement made by small company, problems is still going along with them, which caused high attention by both scholar and practitioner. In view of upper, this paper reviews relative internal control theory, on the basis of analyze some existing problems and causes of enterprise internal control. Take SY Company, for example, to study how to improve internal control in small enterprise.This paper study the internal control of small enterprise progressing from simple to complex, from the general to the specific and from research to empirical analysis. It introduce relative theory of internal control by studying four aspects, connotation, object, principle and content in small enterprise firstly. Then, it point out and analyze main problems of internal control in current small enterprise as the basic of empirical research in later chapters. At the end of the paper, it starts from introducing the basic situation of SY Company, and based on company’s five major aspects, monetary fund control, procurement and payment control, inventory control, sales and receivables control, and cost control, analyzing SY Company’s internal control and proposal countermeasures against the present situation.