A Small Micro-Enterprise Training Study The Internal Control System

In the beginning of 21 st century, the government commenced with calling upon primary and middle school students to reduce learning burden in nationwide, associated with issuing several policies related toenrich primary and middle school students’ extracurricular life and strengthen their safety protection. Consequently, a large number of extra-curricular classes has emerged gradually and developedcontinually. Such training institutions are quite popular not only in mainland China and the regions of Taiwan and Hon Kong, but as well as in the neighbour countries like Japan and South Korea. Meanwhile, the social issues such as employment difficulty, university selection and study abroad cause people indulging in certified qualifications, not only the university students involved, but the primary and middle school students, even the children in kid garden. Thus, these training institutions has become to the principal part of socialist market economy in China that play a vital role in relieving the employment pressure, developing the science and technology,stabilizing the market economy, and promoting social harmony.However, with the rapid business development, the small training institutions expose many problems including the incomplete of operation system, increase of labour cost, fierce competition, lower service quality, high labour turnover,lack of rules and regulations, and so on.Thus, to solve these problems, the smalland micro training enterprises should reinforce the construction of internal management system, clear the aim of internal control, and improve the way of internal control according to their self-features.There are five chapters in the thesis. The main content and perspective of each chapter is introduced as follow.Chapter One Introduction. The chapter mainly introduce the research background and significance of the thesis topic, research methodology, and the innovation point of the research.Chapter Two Literature Review and Fundamental Theory. The chapter focuses on reviewing previous literatures related to studying the establishment of internal control system for small and micro training institutions.In this chapter, the concept of internal control, attributes of internal control, primary control activities will be introduce.Chapter Three Case Study. The small and micro training institution A will be analysed from the perspective of the current situation of internal control, existing problems and their causes.Chapter Four Recommendation. The suggestions of improving internal control for training institution A are provided in this chapter.Chapter Five Conclusion. This is the last chapter for conclusion, limitation, and future research direction of this research topic.The main contribution of this thesis is to apply the domestic standard of enterprise internal control into the small and micro training institutions. Combining the general features of education training enterprises in China at present, the thesis analyses the internal control system in training institution A that will be significant for improving the internal control system of small and micro education training institutions.