| Since the beginning of the 21 st century,especially the introduction of national policies on small and medium-sized enterprises,whether the industrial and commercial departments of "deregulation" or the state Administration of Taxation tax exemption,tax incentives,all kinds of phenomena show that the development of small and medium-sized enterprises can not be underestimated,but also contribute to China’s GDP.From the current total number of small and medium-sized enterprises,the GDP generated,the size of the jobs provided and the scope of the distribution of the industry,the advantages of small and medium-sized enterprises are very prominent.But smes also face a common problem-a shorter life expectancy.There are many reasons,but the key factor is the lack of effective internal control means and measures,so that the management level can not keep up with the pace of business development,all aspects of internal control are difficult to meet the needs of rapid development of enterprises.Because of this,if small and medium-sized enterprises want to survive and grow in the vast market for a long time,they must pay attention to internal management and enhance the level of internal control.At present our country’s big companies have basically in the enterprise internal management process,gradually adapt to the development of the enterprise internal control system is established,and the small and medium-sized enterprises in our country due to the company size and resource constraints,the enterprise internal management structure is relatively simple,which in many loopholes exist in the process of management,which caused the short life of small and medium-sized enterprises of our country.Small and medium-sized enterprises must take into account the five elements of internal control,ensure the formation of supervision between the five elements,promote internal control to give full play to the effectiveness,to avoid the emergence of shortcomings,resulting in bucket effect,resulting in the failure of internal control.In this paper,the development of small and medium-sized enterprise is a more than10 years of chips are now private small and medium-sized enterprises,since its establishment has obtained some achievements,but now is faced with growing small and medium-sized enterprise widespread problems in the process of rapid development: the control environment,the governance structure is unreasonable,lack of enterprise culture propaganda,human resources policies,employees’ lack of internal control consciousness;Managers generally lack the ability to identify and deal with risks;The company’s authorization and approval mechanism is superficial;Poor communication and high communication cost;Lack of internal supervision mechanism,seriously restricted the healthy development of the company.This article will be the basis of internal control theory and combining the actual situation of A company,to the questionnaire as the breakthrough point,interview for auxiliary,from five core elements of internal control as A starting point,discusses and analyzes the growth in the five elements,the problems of A company and gives the specific solutions,to provide help to the development of the enterprise better and faster,So as to improve the internal control level of growing company A.At the same time,I hope this paper can provide reference value for the optimization and improvement of internal control and management level of small and medium-sized enterprises in China. |
