The Small Software Enterprise Finance Internal Control And Practice Research

Since the reform and opening up, in the development of China’s software industryrespect gained huge success, the progress of science and technology, economicdevelopment has played an important role. With the development of higher educationin the popularization of the computer technology, master of computer software relatedknowledge and technical personnel proportion bigger and bigger, a lot of softwarepractitioners chose to do work independently. On one hand, more and moreentrepreneurial enthusiasm of youth to join the establishment of small softwareenterprises tide; hand due to poor management, lack of social experience, a largenumber of small and medium-sized software enterprises closed down.The medium and small software enterprise and other industry has its owncharacteristics, and the traditional manufacturing industry, the existence of small scaleof enterprises, profit level is generally low, quality guarantee system is not perfect waitfor a characteristic, at present, the medium and small software enterprise internalfinancial control exists many problems: such as: human capital is difficult to control,the internal control system in light of the lack of each project, cannot undertakeeffective monitoring, insufficient use of information means, software enterpriseadvantage cannot get play. The medium and small software enterprise internal controlpractice is still a weak link, this has been become restrict software enterprises’sustainable development and growth of the disorder.The medium and small software enterprises need through the internal financialcontrol to achieve the improvement of the management level, through the project ofartificial cost, comprehensive budget management, value chain cost control, contractcontrol in the internal control of several key links of effective control of enterprisescan improve the overall management level and profitability, will eventually internalcontrol results applied to enterprise management, realize the profit maximization. Financial internal control theory is applied to the software enterprise practice,from every software project to proceed, through the means of information combinedwith the comprehensive budget control cost, will be a self-developed internal controlsoftware used in A enterprises, improve the management process, improve theoperation efficiency and effectiveness, and the lack of research and follow-up studydirection.