Research On Internal Control Of Small And Medium Sized Enterprise Guarantee Companies

SMEs have a very important role in China's economic development.Especially when the community,the development of small and medium enterprises have also been the strong support of the state,whether it is in the economic help or in the policy tilt,are reflected in the current small and medium enterprises in which the important position.Which for the development of small and medium enterprises has brought unprecedented opportunities for development.However,in the international economic situation is uncertain,the domestic economy is in the downward period,the problems faced by SMEs is relatively sharp,for this situation,in recent years,China vigorously develop the financial industry,promote the development of security industry,innovation and sound credit guarantee mechanism,To promote small businesses and banks to cooperate with each other,the guarantee company to help the smooth financing of small and medium enterprises,the rapid development of small and medium enterprises under the appearance of the problems are emerging,management problems become increasingly out of control,some immediate interests regardless of business risk The issue of illegal guarantees gradually surfaced.With the large number of large-scale security companies such as Guangzhou Huading,Henan takeover are due to financing interruption to the enterprise to bring a lot of losses,showing the status of the domestic guarantee industry.The guarantee industry is a highly risky industry,requiring more prudent business processes and more stringent risk management practices in the event of business.This indicates that the internal and external security system is not perfect,in order to reduce the risk of enterprises,it is necessary to establish a sound risk management mechanism,so the establishment of China's guarantee industry,internal control system is to enhance China's guarantee industry risk control key,Which is conducive to the stable operation and development of economic market.This paper analyzes the main contradictory risk points of the internal control of the guarantee company from the point of view of the operation and development of the small and medium-sized guarantee companies in our country.Secondly,according to the risk points existing in the internal control of the WT guarantee company,Management theory of the internal control of the five elements,the use of normative research and case studies were analyzed.Finally,the WT guarantee company to make some reasonable suggestions to help improve the stability of the company,improve the company's management system.Through the research shows that at present our country's guarantee company there are still a lot of business problems,the problem lies in the internal control system development,implementation,try the effect,post-evaluation and so on.In the process of internal control of the guarantee company,the control is too simple,single,the control of the activities did not achieve the desired results,lack of control,there is no timely supervision and evaluation and other issues,is the guarantee company in the business process to bear the huge risk of the main reasons.Therefore,the thesis provides a theoretical basis for the internal control of the WT guarantee company,and it is better to make the guarantee company to avoid the risk,healthy and stable development.