Research On The Internal Control Environment Of Small Manufacturing Enterprises From The Perspective Of Human Resource Management

Manufacturing industry,as the basic industry of a country,has direct reference value for the economic construction of a country.The State Council pointed out in "made in China 2025" issued in 2015 that manufacturing industry is the foundation of a strong country.Looking at the industry structure,the emergence of small enterprises can not be stopped,and manufacturing industry is no exception.According to the Research Report on the development trend and investment opportunities of China's robot industry(2013-2017),the profits of traditional manufacturing enterprises are constantly being compressed.At the same time,some studies show that the demographic dividend is gradually turning to human capital dividend.A good internal control environment is not only the foundation of internal control,but also the foundation of internal construction.As an important factor of internal control environment,"human" is irreplaceable.From the perspective of human resource management,to explore the internal control environment of small manufacturing enterprises is more cutting-in and practical,which is helpful to strengthen the internal management of small manufacturing enterprises and effectively cope with the new round of industrial upgrading of domestic manufacturing industry.From the perspective of enterprise human resource management,this paper combs the internal control environment and human resource management theory of the enterprise through the relevant literature research at home and abroad and the existing theoretical basis,and finds out the role of human resources in the operation of the internal control environment,that is,direct impact and indirect impact--the restriction of human resources on the organizational structure;human resources are enterprises The support of development strategy;human resources are the important embodiment of corporate social responsibility;human resources are the carrier of corporate culture,and their function theories are explained respectively.Based on the data collected in practice and the background and development of small-scale manufacturing enterprise YSD company,this paper analyzes the current situation of internal control environment of YSD from the perspective of human resource management,including the organizational structure,development strategy,human resource,social responsibility and corporate culture,and puts forward that there are five aspects in the development of YSD In order to promote the effective implementation of the internal control environment,the existing problems and the corresponding causes are put forward.