Research On Internal Control Of Small And Medium - Sized Board Enterprises In Jiangsu Province

Financial fraud cases emerge in an endless stream, in the end is due to the failure of internalcontrol, which greatly improves the stakeholders pay more attention on the internal control ofenterprise, in large enterprises are trying to improve the construction of the internal control, thispaper argues that the board for small and medium-sized enterprises special system, the small andmedium enterprise board is set up the time is not long, the enterprise resources are concentratedin a few businesses, leading companies are more likely to be hit by the storm come unexpectedly,so managers should pay more attention on the construction of internal control and theimplementation of the improvement and reinforcement.In this paper, by the Shenzhen SME board information portal platform, summary of Jiangsuprovince small and medium enterprise board "internal control self assessment report","internalcontrol rules to implement the self rating scale" and the Shenzhen stock exchange regulatoryassessment and other information, to integrate the collected content. Then from the constructionof the internal control system of small and medium-sized enterprises in Jiangsu Province, in theimplementation of three aspects of the effect and the disclosure of information, to find out thefactors that may affect the operation of the small and medium-sized enterprise adverse internalcontrol, and puts forward the following suggestions for improvement: small and mediumenterprise board in the internal control system, pay attention to the superiority of humanresources, encourage the full participation the construction of internal control and the enterpriseconstruction tailored to the enterprise culture, strengthen the risk assessment mechanism,strengthen the information communication and several aspects to improve the internal controlsystem; internal supervision and evaluation personnel from keeping the independence andprofessional two aspects to improve the implementation of internal control effect; from theestablishment of a more detailed, standardized internal control evaluation, inspection standards,and related laws to constrain so as to standardize the information disclosure of internal control ofsmall and medium enterprise board. At the same time, this paper advocates the stakeholders tostrengthen their understanding of and attention to internal control, and actively fulfill their rightsand obligations. I believe that through the outside (of stakeholders, regulators, social auditinstitutions, enterprises) and two of small and medium-sized enterprises to improve the internal control of small and medium enterprise board can be truly implemented, so that the internalcontrol of small and medium enterprise board truly integrated into the blood, for the enterpriseescort. The hope is to enrich the research of the internal control of small and medium-sizedenterprises, to help the development of small and medium-sized enterprise board.