Internal Control Theory In Small And Medium-sized Enterpriseapplied Research

SMEs in China's national economy has an important position in the development of SMEs in China, however, the building of internal controls are often unconscious or is based on the model of large foreign companies. Therefore Construction of China's SMEs and improve the internal control model to improve enterprise performance, for the development of SMEs in China for reference. This paper from abroad internal control theory evolution of the four stages of development start with, our analysis of the development process of internal control, expounded China's SMEs in the status of the internal control system, pointed out the existence of the crux of the problem, combined with the actual situation N, Proposed the establishment of China's SMEs from the four areas of internal controls, and in the establishment of the internal control system should pay attention to the problem, thus enabling SMEs in China's internal control standards to a new level.The full text divides four six parts to explain together. Part one Foreword part, the thoughts and contents of meaning, thesis in which the research background, thesis herein study that mainly prove, have ca; Part two Mainly to controlling the current situation and existing problem to analyze inside the small and medium-sized enterprises of our country; Part three Goal design, design principle and content designed that are controlled inside the small and medium-sized enterprises of our country; Part four It is mainly that the latest theory controlled according to the inside combines N enterprise's actual conditions correctly, design a set of internal control systems which accords with small and medium-sized enterprises of our country. The main recommendations and conclusions:1, optimizing the internal control environment, strengthen corporate governance, create a good corporate culture. N enterprises based on the internal control system design and practical operation of observation, the management of internal control is the attitude of internal controls can really throw the role of the key factors, while only strengthen the Board of Trustees of the building, can we truly fundamental to the management The implementation of effective monitoring and control to ensure its effective implementation and improve the company's internal control system to make it act in conformity with the interests of shareholders and companies. Enterprise development should be improved corporate culture, any more perfect system, we must rely on people to implement, as the corporate culture of enterprise management of deep-seated factors, is deciding whether the sustained development of the health determining factors. Good corporate culture to motivate staff take the initiative to implement the company's management system, provides reasonable suggestions, corporate culture is the judgement of the merits of the company an important basis for quality control.2, to conduct a comprehensive risk management, starting from the real problems, the design of N enterprise specific internal control systems, reduce internal control risk, mainly from the enterprise financial and project revenue and expenditure control, it is necessary to complete the help of external forces.3, build a tight internal control system of enterprises, mainly N enterprises to design a set of strict accounting system so that the internal control system N enterprises to proceed smoothly, achieve the desired results.4, strengthening the internal and external supervision of enterprises through various functional departments of internal supervision and external supervision departments of supervision, making N enterprise system of internal controls in all areas under control, more complete.