Research On The Issues Of Internal Control In Minor Enterprise Of DT

Nearly 30 years,Our country small and medium-sized enterprise develops rapidly and the number has been rising.Nowadays, small and medium-sized enterprises have become an important force in promoting the rapidly development of national economy, in absorbing employment, in increasing government tax.With the development of the market economic system, there will be a lot of opportunities in developing for small and medium-sized enterprises.With the changes of economic situation at home and abroad, development of the risk faced by small and medium-sized enterprises are also increasing. Inside the small and medium-sized enterprises, mostly exists the issue of unreasonable organization structure, being lack of the effectiveness of the rules and regulations of the enterprise, the staff overall quality being low and being lack of cohesion, enterprise management level being low, being lack of enterprise culture, and many other issues, which lead to small and medium-sized enterprises facing to fierce external market environment, being lack of core competitiveness,and the short life,which make small and medium-sized enterprise can’t do bigger and stronger. Some small and medium-sized enterprises at present can’t adapt to the fierce competition in the market and one of important reasons is that they failed to establish internal control system.Based on this, this article takes our country small and medium-sized enterprise DT company as an example.Through theoretical analysis combined with case study approach to deeply analyze the small and medium-sized enterprise internal control present situation, i want to find the defects of the internal control construction, and analyze the reason and seek solutions. Reasonable and effective internal control system is the important guarantee for the sustainable development of enterprises, and it is the core of the enterprise to improve its market competitiveness, and a sound system of internal control needs to be on the basis of reasonable corporate governance structure.The first part is the introduction. This part mainly introduces the research background and significance,the necessity of small and medium-sized enterprises establish an effective internal control system. The last is the literature review, and further introduce the small and medium-sized enterprise internal control research status at home and abroad.The second part is the theory summary. This part mainly describes the present situation of small and medium-sized enterprises, corporation governance theory, the internal control theory, and the relationship between corporation governance and internal control. This section and on the part of the literature review part constitute the theoretical basis of this article, and provide theory support for the subsequent case analysis.The third part is case description. In this section,I introduced the basic circumstance and elaborated the case company internal governance and internal control present situation.The fourth part is the analysis of internal control problems, and also is the core part of this article. First of all, the thoughts and the process of the paper introduces the design of the questionnaire, and through the survey, i analyze the internal control situation, the establishment situation and analyze the implementation;Then with the analysis of the results of the survey, i will find the flaws of the case company internal control;Finally,from the overall stratification analysis,i will find the causes of defects of case company internal control.The fifth part is the countermeasures. This part of the chapter is based on the analysis of results and i will put forward the corresponding countermeasures to improve the case company’s internal control situation, promote the sustained and healthy development of the case company.The sixth part is the research conclusion and suggestion. This part based on the previous part of the summary.it is conclusion of small and medium-sized enterprise internal control, and puts forward to the rationalization proposals to help small and medium-sized enterprise internal control construction in the future.