Internal Control Of The Small Business Research

In recently years, the small business enterprise of our country develop quickly, have already become a pillar within economic growth, its function and position become increasingly outstanding along with the state-owned economic strategic adjustment. However, we can not but acknowledge that the considerable amount of the small business enterprise go out of business during development every year, that its internal management is chaotic and the internal control is invalid is the main reason which goes out of business. The internal control already became an important bottleneck which restricted development of the small business enterprise. Now our country very many experts already fully realized that the small business enterprise equally has the necessity to construct internal control as the big business enterprise.Firstly, this article makes certain showing for the small business internal control concept which the article bases to on the foundation of the elaboration discussion to the internal control concept; secondly, the article makes the description on small business's internal control present situation separately from angle of theory, laws and regulations, practices and so on in our country; thirdly, the article analyzes the characteristic of the small business internal control and points out the weakness in each essential factor of the small business internal control; finally, the article propose the mentality to improve the small business internal control aiming at these weakness. The author hold the opinion that the main reason that small business internal control is chaotic in our country is the construction of the small business internal control blindly reference big enterprise to carry on, not considering the flaw which exists in the small business internal control essential factor. The consummation of the small business internal control must connect with the small business internal control's characteristic, and make the improvement in view of the flaw of the small business internal control. After this paper, the author hopes it promotes the consummation of the small business internal in our country.The article is composed by five parts, as follows:The first part: introduction. It briefly introduces researching background, researching motivation, present research situation, principal framework and characteristic views on the paper.The second part: enterprise internal control. It elaborates the internal control concept and five essential factors of the internal control, on the foundation, it makes showing for the small business internal control concept which this article base to.The third part: definition of the small business and present situation of the small business internal control. It describes the present situation of the small business internal control mainly from the angle of theory, laws and regulations, practices and so on.The fourth part: analysis of the small business internal control. It analyzes the characteristic of the small business internal control and points out the weakness in each essential factor of the small business internal control.The fifth part: the mentality of improving and consummating the small business internal control. It put forward the mentality of improving and consummating the small business internal control aiming at the weakness of the small business internal control which the fourth part has pointed out.