Analysis On The Internal Control Of Small And Micro Enterprises Sized Enterprises Based On Five Elements Of COSO

As the continuation of the reform,the guiding of policy,a large number of small and micro enterprises mushroomed gush.The continuous development and expansion of small and micro enterprises,for the Chinese economy injected new vitality;gradually in economic development occupy a place,has become the promotion of force can not be ignored in the economic progress of China.However,with the development of economy,many small and micro enterprises,due to the limitations of their own size,control in the internal management of enterprises,large defects in the external competition risk,has not established a sound,scientific,reasonable,systematic management system hindered the development of small and micro enterprises,resulting in a lot of small and micro enterprises a flash in the pan.A large number of small and micro enterprises failed to China's economic and social stability brought adverse effects.Small and micro enterprise scale and economic methods are with large enterprises differ,according to the characteristics of enterprises,scientific research,find the reasons for poor business,which is suitable for small and micro enterprises internal control improvement method to enhance the competitiveness of small and micro enterprises.Through continuous access to learning materials and,on the internal control of small and micro enterprises have a more comprehensive and detailed research.I start from the following ideas.First of all the development of the domestic and foreign internal control carried out and choose a representative theory elaboration and the summary;then on the internal control of the theoretical basis of the system are analyzed,including the definition of internal control,internal control principle,internal control elements.To small micro enterprise internal control status,existing problems and reasons,the feasibility of improving are discussed.XGS car sales limited liability company selected as small and micro enterprises case study,from the basic conditions of enterprises scale and in Starting with the basic situation of the Ministry of control,analysis of the case of enterprise internal control problems and put forward a comprehensive system solutions.To small and micro enterprises as the main body,through the analysis of the characteristic of the small and micro enterprises,found that its characteristics,and to study the feasibility.Then through a case study on the feasibility of the practice,in-depth enterprise,field research,and repeatedly and internal staff especially financial personnel number of understanding.In more comprehensive and profound foundation to the enterprise,combining the COSO internal control of the five elements theory framework,to find the internal control problems,the proposed strategy is more suitable to be research enterprise.On each of the Department and the relationship between internal control are analyzed,and standing at the company's highly were summarized and suggestions,multi angle view of the company's internal control problems,make it as far as possible,including the common problems of small and micro enterprises in our country.From the enterprise,society,the state of small and micro enterprises to improve internal control measures to improve the proposed.