The Research Of Internal Control In The SME Board

With the perfection of relevant laws and regulations of the internal control, researchers found: the importance of the internal control of the enterprise, and gradually raise the status of the internal control in a company. Due to the expansion of the research on the internal control, scholars will study focuses on issues related to the disclosure ofinternal control defects, largely a study of internal control defects identified and there is an internal control deficiencies, such as specific performance and market response. More of these studies are the study of main board listed companies, junior listed companies and private enterprises are concerned, this part of the study. Based on this, in this paper, the small and medium enterprises boards of listed companies in our country internal control defects were analyzed and discussed.For specific "* ST shun ship" case further analysis of internal control defects causes and manifestations of internal control defects, to improve the small and medium enterprises board(SME board) of listed company inner control corresponding suggestions to perfect the internal control system, more all-out effort to promote the development of the internal control system.Internal control is presented in this paper, on the basis of relevant theories, combining theory and practice of using combined with case study method, specifications, for small and mediumenterprises board(SME board)of listed company internal control defects further research.In the aspect of theory, combining with domestic and foreign scholars research on internal control defects of related literature, the concept of the internal control and internal control defects respectively described, at the same time, puts forward the relevant theoretical basis.In case study, this paper first studies the present situation of small and mediumenterprises board(SME board) listed company about the internal control.A universal problem based on the plate, small and medium enterprises, with the company of "* ST shun ship" specific research its internal control problems.Research shows that in the face of the increasingly intense market competition, due to the small and medium-sizedenterprises boards of listed companies own characteristics such as small scale, family management, could bring some challenges.At the same time, the small and medium-sized enterprise internal control system is still not perfect, in order to make the plate, small and medium enterprises more competitive in the market, improve the internal management of small and medium-sizedenterprise boardlisted company becomes when service, so as to improve the enterprise the internal control is to strengthen the management of the most important content.