Research On The Internal Control System Of Small And Medium Sized Enterprises Based On Risk Management

At present, the internal control of small and medium enterprises is still in the basic stage,appeared a lot of problems,mainly displays in: the lack of internal control system of enterprise risk management mechanism,prediction of failure, the internal control and risk management of the separation of application and so on, have hindered the development of small and medium-sized enterprises. The small and medium-sized enterprise is an important force in the national economy, play a decisive role in the development of science and technology innovation, therefore, research and development of the theory of internal control and risk management, and puts forward the related system construction has great practical significance on the. In this paper, based on the summary of theoretical analysis and empirical facts, some suggestions are put forward to Yantai city of the internal control system and risk management research. The main content and views are as follows:The first part is the introduction, first introduced the research background, the internal risk management of small and medium enterprises theory and significance of the study of control system based on, and starting from the purpose and significance of the research, points out the research ideas and research methods and innovative points, and then the research contents of this paper are briefly.The second part is the related concepts and theoretical basis, systematically reviews the internal control and risk management, the meaning of theory research, and expounds the theory of overall risk management framework and the internal control, for the construction of the internal risk management of small and medium sized enterprises based on the control system of theoretical basis.Analysis of the current situation of internal control part of small and medium-sized enterprises third, through the questionnaire, based on the analysis of the characteristics of small and medium-sized enterprises in China, has carried on the analysis from the control environment, risk assessment, control activities, information and communication, monitoring and control of the five aspects of the internal control of small and medium enterprises in the problems and their causes, analyzed the problems of the China’s small and medium-sized enterprise control system, for the construction of our country small and medium-sized enterprise internal control system to provide a realistic basis.The fourth part is the internal risk management of small and medium enterprises control system based on. This part is the core content of this paper. On the construction of internal control system from the theory are discussed in this paper, based on the analysis of small and medium enterprises are facing internal and external risks, a clear thought and principle of building the internal control system.The fifth part puts forward to perfect the system of effective measures for small and medium-sized enterprise internal control; at the same time, put forward the research conclusion of this article points out the limitations of this paper.The main function of this paper is found to be associated with the five elements of the internal control problems in the internal control of small and medium-sized enterprises, the relationship between risk management and internal control analysis of the construction of the internal control system, risk management based on small and medium sized enterprises. In addition,this paper also hope that through the Yantai City, the small and medium-sized enterprises to the province’s small and medium enterprises and the potential problems, and lay the foundation of internal control system of the actual situation in our country to establish.