The Research On Localized Feature Of Internal Control Of Small Business

Small enterprises are an important part of our national economy and an important employment platform and tax source.Therefore,the development of small enterprises plays an important role in the economic and social stability of our country.Where there is people there is internal control.The development of an enterprise is inseparable from internal control.Internal control runs through all aspects of an enterprise and profoundly affects the development of an enterprise.However,at present,the researches on internal control in our country mainly focus on the research of large enterprises,while the research on small-scale enterprises is rare.The only studies on the internal control of small-scale enterprises focus on the study of the formal system.However,Owing to the widespread unofficial system due to the high degree of unity of the two powers of ownership and management right,the study of its informal system is very necessary.The impact of the informal system of small enterprises on its internal control is mainly reflected in the interpersonal relationships in its particular corporate culture and its influence on the laws of communication,which have distinctive characteristics of localization.Therefore,this article attempts to select a representative small business XJL company as a case by combining case studies with relevant theories to study the localization characteristics of internal control of small-scale enterprises.Based on this,we propose the improvement of localization of internal control Suggestions to promote the development of small businesses.