Research On Internal Control Of Small And Medium-sized Private Enterprise In China

The internal control has always a subject for people to research continuously. Since private property, the internal control has been changed. With the gradual development of social economy in China, internal control has also being adapted to the contents and features of the times continuously. In recent years, the economic development of our country continues to flourish, and internal control has been infiltrated into every field of enterprise management, and has become a tool that cannot be ignored in the management of enterprises.In the competitive market environment, China's small and medium-sized private enterprises in the initial start-up have made an impressive achievements, but can not be expand in the development stage and will be encounter obstacles, stagnant, and even some enterprises have to face the collapse of the ending, it has a close relationship in our country small and medium-sized private enterprises internal control system is not strong enough. Thesis takes the H company as an example,and carry on the analysis current status of our small and medium-sized private enterprises internal control through this typical case, reveal the reality of practical significance; consciousness deeply to the internal control in enterprise management is in the key role; in view of the problems existing generally the small and medium-sized private enterprises in our country, this thesis will put forward countermeasures to improve it, so that small and medium-sized private enterprises in China can be more healthy and sustained development. This thesis uses the literature research method, case analysis, and descriptive research to study it.The first chapter is the main research on background, significance and research purposes, contents and research methods and structure of the brief overview. The second chapter describes the definition of small and medium private enterprises, introduces the relevant theory of internal control, and then it have a simple narration of the other countries in the world and China to study the problem. The third chapter describes the current situation of H Company's internal control, and find out the shortcomings of the company's current internal control. The fourth chapter, through the description of the third chapter, according to the deficiencies, proposed that the inadequacy of these approaches. The fifth chapter draws the inspiration of the small and medium-sized private enterprise, and looks forward to the future.Through this series of studies, the internal control plays a vital role in the management of the small and medium sized enterprises in China. Each enterprise should according to its own reality to develop the internal control system, which ensure the enterprise continue and healthy development.