Research Of Internal Control On The Chinese SMES

Once upon a time so far, from foreign to domestic, internal control has been a big problem facing enterprises, many due to imperfect internal control system leads to endless business failures, the bankruptcy case. SMEs is to improve the employment, maintain social stability, promote economic development, promote the scientific and technological innovation. SMEs is the enterprise groups formed the largest number, the most dynamic in our country economy market. Whether SMEs development and growth, directly affect the transformation of China’s economic structure adjustment and social development pattern; affect the employment situation and social stability; influence to technological innovation and technological upgrading. Our SMES universal exist the phenomenon of ownership and management rights coincidence, accounting institutional settings are not standardized, The low quality of the accountant, organization and management is not perfect, risk control ability is weak and so on.Those phenomenon make our SMEs survival more difficult. With the increasingly fierce market competition environment, through its own internal construction to improve enterprise operation and management mechanism, to seek more profitable opportunities and avoid possible risks is the inevitable way for SMEs to seek their own development.This paper will analyze the problems of internal control of the SMEs, and begin the relevant studies of the present stage of our internal control problems of SMEs, depenging on the relevant theoretical basis of internal control analysis.of the present stage of our internal control problems of SMEs. Then combined with the author practical work experience, taking enterprise A as the actual case, to analyse and summarize the internal control problems of A enterprises, and put forward the corresponding adjustment measures of internal control, for A enterprises lay a good foundation of internal control system, at the same time, provide practical suggestions of internal control system construction control for other SMEs.