Research On The Internal Control Of Small And Medium-sized Private Enterprises In Our Country

Along with our country's reform and opening-up policy thorough, private enterprise has obtained an unprecedented development,and has become an important part of the national economy from a beneficial supplement of the reform and opening-up policy initial period. Private enterprise's development and strengthening has become a historical tendency,and has a vital significance on deepening the reform and consummating the market economy system and even the social stability. However, multitudinous defeat cases of private enterprise tell us, the flaw and imperfect of internal control has become an important developing bottleneck which hinders private enterprises in our country,especially small and medium-sized private enterprises.This article begins with the development course of enterprise internal control, indicate to research the development law of enterprise internal control, attempts to apply it in instructing the internal control practice of private enterprises especially small and medium-sized private enterprises in our country. It analyzed the status quo of private enterprise internal control in our country at first place. Then,proposed the construction route of the internal control of small and medium-sized private enterprises in our country, and believed that three big principles should be considered at least:First, respect the development law of enterprise internal control itself, along with the Enterprise Life Cycle Theory;Second, abide by the basic principles of internal control itself; Third, consider appropriately the Chinese characteristic of external environment of enterprise internal control.Now comes the key analysis of constructing different internal control patterns at different life cycle stages of small and medium-sized private enterprise in our country, based on the different characteristic at different enterprise life cycle stages.Finally, by the actual case, considering the life cycle stage that the enterprise now locates in, a diagnostic analysis of the internal control weakness of the present stage was made for Jiayinda Company, and the improvement proposal was put forward at the same time.