An Analysis Of The Internal Control Of Small And Medium Sized Enterprises

Enterprise internal control as a role in the business development process is self-evident,particularly small and medium-sized enterprises can not only significantly improved the quality of accounting information of small and medium-sized enterprises,construction of internal control and risk management system,optimizing the enterprise management mode,improving the status of the operation process,to promote the construction of enterprise file,play a positive role in promoting the overall competitiveness of enterprises.However,the small and medium-sized enterprise organization is simple,the general scale is small and so on the objective present situation causes its internal control system executive ability to be restricted to some extent,restricted the development of the enterprise.Therefore,in order to promote the development of China's small and medium-sized enterprise management ability and effectively enhance the competitiveness of SMEs,based on this,in line with China's internal control system of small and medium enterprises,the system needs to be studied.This article in the collection,merging based on lots of papers and the author resides in a enterprise as an example,in-depth analysis of the actual situation of enterprises,the use of concept and basic theory of internal control,control the author in where the enterprise is vital for a while,to further perfect our country small and medium-sized enterprise internal control management to provide some advice,look forward to of our country small and medium-sized enterprise build effective internal control system department reference basis is provided for.Also in this study,we also for the current situation of theoretical research were corresponding analysis,through the study of these theories to the small and medium-sized enterprise internal control system of system analysis,through this kind of means to perfect the guarantee to study the degree of accuracy.For example,small and medium-sized enterprise internal control system concepts and theories are summarized,including the small and medium-sized enterprise internal control system concept and theory overview,internal control structure,internal control framework,enterprise risk management framework,the theory of asymmetric information and principal-agent theory and other.This paper to the small and medium-sized enterprise internal control definition and theory as the foundation,from the internal control of the five elements of internal control environment,risk assessment,internal control activities,information exchange and communication,and supervision and management mechanism)for the starting pointof a enterprise is deeply of,a corporate control present situation,problems and causes analysis,and adjusting measures to local conditions,proposed the countermeasure and suggestion.In this paper,the author analyzes the reasons and Countermeasures of A enterprises,and has a certain value for the same type of company.