Research On Internal Control System Constitution Of Small Business Enterprise In Our Country

In recently years, the small business enterprise of our country develop quickly, have already become a pillar within economic growth, its function and position along with the state-owned economic strategic adjustment but increasingly outstanding. But, combine together because of the small business enterprise widespread existence ownership and the management powers, the structure of organization is simple, the nature of business enterprise always is one, accountancy organization constitution not formal etc. in keeping with the modern business enterprise system of internal control system that promote strongly now to small business enterprise combine obsolescent. Through analyzing the basic theory of the internal control, this paper combining the definition of the small business enterprise and the special of its oneself, aiming at the internal control of small business enterprise of our country fulfillment present condition, put forward station in the business enterprise the height of manage, with business circle is foundation, the control system, quantity analyzing system and risk evaluation system circulating promote each other. Combine to base on the total target of the internal control, search the small business enterprise each business circulation control target under the condition of the IT information system and key control point. Pass finally to detail analysis of a small industry business enterprise internal control present condition, to take the payment business circulation internal control design and implement as an example, the theories that set up small business enterprise internal control system fall in the fulfillment.