Research On Application Of Small And Medium-sized Enterprises Internal Control

In recent years, there is a rapid development of economic in China. SMEs(Small andMedium-sized Enterprises)is an important part of our national economy. However, SMEs inthe development process are highlighted the problems, revealing SMEs deficiencies in theinternal control, which even seriously restrict the development of enterprises. In the enterpriseoperating systems, internal control plays a key role, it enhances the enterprise operationefficiency, eliminate waste, fraud, abuse and other misconduct and establish the managementmechanism and system. At present, our country SMEs internal control both in theory and inpractice construction is still in the initial stage. SMEs did not find suitable for thedevelopment of internal control system construction and implementation plan, do not knowhow to use and how to make full use of internal control.This paper analyzes the situation of the development of SMEs internal control,constructed in accordance with the internal control principles, combined with the actualsituation of the company A, and diagnosis to optimize the internal control system and givesthe SMEs in the implementation of internal control recommendations The main conclusion ofthis article are as follows: First, SMEs how to use the internal controls. To determine thebusiness goals, research the status of SMEs, diagnosis, optimization of the internal controlprocess system to produce the supporting system and to ensure the effectiveness of internalcontrol system Second, SMEs how to make good use of the internal control system. It isproposed to change the business behind management thinking, to improve the corporateculture, and strengthen internal and external inspection and supervision proposals.Throughout the text, this paper based on the optimization of Chinese SMEs internal controlapplications. The related positivism study also mainly in Chinese typical SMEs sample tomake innovation and improve internal control.