Research On Internal Control Of SMEs From The Perspective Of Risk

In the process of reform and opening up,China's small and medium-sized enterprises play an important role in promoting national economic development,increasing employment rate,and innovating entrepreneurship,and occupy an important position in China's national economy.However,looking at the development process of small and medium-sized enterprises in China,we can find that many small and medium-sized enterprises are in the middle of development and even forced to close down.One of the important reasons is their internal control problems,especially when enterprises face increasingly complicated operations.In the environment,it is necessary to analyze and study the main reasons of the internal control problems of SMEs from the perspective of risk.According to the current situation and internal control problems of SMEs,the paper proposes solutions and countermeasures to solve the internal control problems,highlighting the internal and external systems of SMEs.The focus in building or optimizing.This paper firstly sorts out the research literature at home and abroad,understands the research status in this field,proposes the main problems of this paper,sorts out the research ideas,and determines the research methods.Then,starting from the internal control and risk management related theories,through the evolution of internal control and risk management concepts,analyze its essence,analyze and compare the relationship between internal control and risk management on the basis of clear concepts,and propose to understand the internal from the perspective of risk.Control,theoretically combing the internal control system from the perspective of risk,highlighting the risk-oriented internal control objectives,internal control objects,internal control subjects and internal control elements,and based on this theoretical system,using empirical research methods Hypothesis,model building,selecting variables,collecting data,analyzing results,mining the internal control mechanism of SMEs from the perspective of risk,pointing out the direction for analyzing the internal control problems of SMEs,and combining with the actual situation of SMEs,analyzing and summarizing the nature of SME internal control problems And the reasons for the formation,the study found that the internal control of SMEs is mostly lack of effectiveness,the main reason is that the internal control construction or optimization does not start from the risk to build a complete internal control system,the internal control mechanism is not in place,ignore the internal The system can reduce the risk of adverse effects on the achievement of objectives,a fundamental role in the whole system,especially environmental factors.So far,on the basis of clear problems,the solution to the internal control problem of SMEs based on the mechanism of risk-based internal control system is proposed,and GH company is taken as an example to apply the solution.Form GH company internal control optimization program.The whole research refines the problem from the actual situation of SME development,and then transforms the actual problem into a theoretical problem that can be studied.By combing the internal control theory system to the empirical internal control mechanism,it finally finds a breakthrough in the internal problems of SMEs.Starting point,analyze the status quo of SME internal control,find out the essential problems and causes,and form a solution to the problem,and then take the actual application of the specific enterprise as the foothold of research,embodying the value of applied research.