Research On Inner Control In Small And Medium Enterprises In China

As the core of modern enterprise system, the internal system from producingto widely used is the important guarantee of enterprise vitality. Small and medium-sizedenterprise is the power of the development of market economy. Due to the small andmedium-sized enterprises into the depth and breadth of market economy has greatlyincreased, facing the market competition will be more intense. So in order to adapt tocomplex competitive environment, Small and medium-sized enterprise must strengthenthe construction of internal control. Based on this, the author choose "China’s small andmedium-sized enterprise internal control problem research" the subject, hope through theresearch, put forward feasible countermeasures, promote the healthy development of smalland medium-sized enterprises.This article adopts the method of normative research, home and abroad have beenreviewed on the internal control theory and the research of relevant data, summarized thebasis of finishing. This paper expounds the necessity of internal control of small andmedium-sized enterprises in our country. Small and medium-sized enterprises in ourcountry has its own characteristics. To make internal control objectives should beaccording to their own characteristics. Based on the COSO’s control integratedframework "and the basic internal control norms for enterprises" in China when it comesto the five elements: Internal environment, risk assessment, control activities,information and communication and internal supervision, and so on as the basis. Analyzesthe problems existing in the internal control of small and medium-sized enterprises inChina. Put forward scientific and reasonable Suggestions and countermeasures.Emphasized the need to improve the internal control of smal and medium-sizedenterprises internal control environment, establish a d risk oriented internal controlmechanism and use correct methods and procedures. In order to better the internal control theory and combined with the enterprise internal control practice. This article is useful tocompany as a case, from the Angle of the five elements and the business process, for ZHcompany carried on the analysis to the problems existing in the internal control and putforward the improvement Suggestions. ZH company internal control have certainrepresentativeness, and hope that through the analysis of ZH internal control status, to thiskind of enterprises establishing and strengthening internal control help.