Research On The SMEs Internal Control Issues

Small and medium-sized enterprises(SMEs) plays an important role in thedevelopment of our national economy,first to promote the development of thenational economy,making the market more competitive,not only bring efficiency togive the enterprise itself, but also give consumers the lowestproduct prices;followed by increased employment opportunities to ease the pressure of ruralsurplus labor. SMEs importance so, then the internal factors restricting thedevelopment of small and medium-sized enterprises-imperfect internal control hasnot been taken seriously, there are all sorts weak basic management, leadershipautocratic unfettered, low quality accountants serious constraints the developmentof enterprises. Therefore, it is refined and improved these deficiencies in order toallow a large number of small and medium enterprises glow lasting vitality. It thiscontext, the discussion of internal control problems of SMEs in China havepractical significance.Start from the basic concepts of internal control, analysis of the functionsand role of the internal control issues common in small and medium-sizedenterprises, to find out an effective way to improve the internal control. Surveystudy of research methods, data analysis and theoretical discussion. Ask questions,analyze problems, to solve the problem of the conventional ideas of SME’s internalcontrol issues specifically discussed. Part in the first chapter introduced thetheoretical basis of the the SME concept and internal control; introduced in ChapterII part of the National Federation of SMEs in China in2011research report surveydata, the reaction of the current status quo of SMEs internal control of our SMEsinternal control problems and causes of the analysis; the fourth chapter cites thesuccessful experience of developed countries SMEs internal control, and finallyproposed to improve the measures of the SME internal control recommendations.Internal control is based on the internal environment, directly affect theimplementation of the internal control. The key to our foundation is weak, theinternal environment of SMEs to optimize the internal environment is to regulatethe governance structure to improve the level of corporate culture construction.Improvement measures also lax regulation and the high cost of communication, the lack of a risk assessment system for corporate financial risk assessment. In order toensure the sustained and healthy development of SMEs has important divorce andpractical significance.