Research On The Internal Control System Of SME As Company A

In today's society,with the continuous development of China's economy,small and medium enterprises have been "overwhelming" in the community to grow up,and the number has gradually increased.The continuous establishment and the emergence of small and medium-sized enterprises have brought great advantages and benefits to our country.In general,it has promoted the continuous improvement of China's economic level and become a new growth point for China's economy.China's small and medium enterprises in the development process,there are often due to the lack of internal control system and limit the development of small and medium enterprises.Establish a sound internal control system,is the SME to improve management practices,improve the economic efficiency of enterprises,to ensure the authenticity and reliability of financial reports,to maintain the scientific and effective way to run the enterprise.This paper focuses on the internal control problems,facing by China's small and medium enterprises and carries out the relevant research on the establishment of internal control system.First of all,this paper puts forward the research background and the research significance,the literature review,the research content,the research clue,the research methods,the main innovation points,etc..And then expounded the domestic and foreign scholars for the internal control system research status quo.Base on this,it concluded the research direction and provides a theoretical basis.Secondly,it introduces the theory of internal control,based on which,it lays the theoretical foundation for the construction of the internal control system.And then this paper analyzes the characteristics of the internal control of small and medium-sized enterprises in China.Thirdly,constructs the internal control system of small and medium-sized enterprises in five aspects according to the internal control elements,and classifies the various business activities of the enterprises so as to build an effective internal control system for small and medium enterprises.Then introduces the specific case of Company A,and constructs the internal control framework proposed in this paper to overcome the shortcomings of Company A.It provides practical basis for the construction and optimization of internal control of other small and medium-sized enterprises.Finally,implementation of the internal control system of company A and the effect of improvement.