Internal Control System Of Guan Hua

The latest statistics, the number of Chinese small and medium-sized enterprises has already accounted for more than ninety-nine percent of the total enterprises, they create the final products and service which equivalent to sixty percent of GDP. Small and medium-sized enterprises in China are worthy of the mainstay of the national economy development.However, in the process of making great development, internal control problems become increasingly evident along with their own development and the environmental change. They have affected the economic benefit of enterprise and seriously hindered the survival and development of small and medium-sized enterprises. Therefore, Helping them establish and perfect the effective internal control system according totheir characteristics and demands of administration, not only promotes development of small and medium-sized enterprises, ensure to realize smoothly the economic goal, but also is very meaningful to development and perfection of nternal control.The thesis explained gradually this topic through three layers. From the viewpoint of law and standard, the thesis introduced the theory and framework of internal control. Then, described their character and analyzed the current construction and application. Third, talked about the problem how built internal control for Guan Hua. Finally, according to the experiences got from the discussed company, the thesis gave some recommendations and methods how to establish effective internal control system for small and medium-sized enterprises in China.