Research On The Theory And Practice Of Internal Control Of Small And Medium - Sized High - Tech Enterprises In China

Prime Minister Li Keqiang at 2015 government work report once said: promoting the public Innovation and entrepreneurship. To achieve the goal, thousands of small and medium sized high-tech enterprises can not be separated. Recalling the history of the development of China’s high-tech small and medium enterprises, the small and medium sized high-tech enterprises accompanied by the vigorous development of China’s reform and opening up the market economy gradually rised. At the same time,small and medium sized high-tech enterprises have played importanted role in economic development, stimulating employment, promoting innovation.However,Our small and medium sized high-tech enterprise’s problem are also growing.For example, corporate bankruptcies, staff turnover, fraud or malpractice.These problems are closely related with the risk management missing and Internal control out of control.Therefor, Improvement of the high-tech SMEs internal control and risk management system has a very important practical significance.In this article, the basic theory of internal control as a starting point, referring to the research results of other scholars, from the perspective of COSO "overall framework of internal control" to analyze the high-tech SMEs internal control’s problem. After using flow analysis, In accordance with the requirements of COSO "Enterprise Risk Management framework", analyzing the Procurement, research and development,sales of the high-tech SMEs, Pointed out the key risk points and gave the corresponding risk responses.Nowadays, many scholars have researched the high-tech SMEs internal control and risk management, but most of them are mainly theoretical exploration, lack of research for high-tech SMEs internal control processes and case.Therefore, at the time of writing this article specifically added a high-tech SMEs internal control processes and case section, Increased the availability and timeliness of the article, also provide some references for establishment and implementation of internal control and risk management in such enterprises.