The Study On The Internal Control Of Small And Medium-Sized Enterprises In Anhui Province

With the deepening of China’s reform and opening up, our country socialist market economic system gradually mature, small and medium-sized enterprises has become the most dynamic element in the national economy, its development to accelerate the national economy growth, activate the market competition, improve the economic efficiency, creates many job opportunities, and create a positive atmosphere of science and technology innovation. Small and medium-sized enterprises in Anhui province in the changeable market economy continue to grow stronger, emerged a large number of powerful momentum of development of small and medium-sized enterprises, injected fresh blood to the economy in Anhui province, to promote sustainable economic development in Anhui province and the comprehensive construction well-off society’s important force. However, compared with the coastal developed regions such as Jiangsu and Zhejiang, Anhui province small and medium-sized enterprises in scale, the total number of enterprises, economic development and the contribution of GDP. Investigate its reason, the invalid and lack of internal control has become the main internal cause of development of small and medium-sized enterprises in Anhui province lags behind. Therefore, small and medium-sized enterprise internal control problem is more and more become the focus of economic development in Anhui province.In this background, this article to small and medium-sized enterprises in Anhui province as the research object, on the basis of summarizing the domestic and foreign internal control theory and practice, guided by the internal control framework, build the evaluation index system of small and medium-sized enterprise internal control. Using the combination of qualitative and quantitative analysis method, the internal control level of small and medium-sized enterprises in Anhui province was evaluated and the empirical research, in-depth analysis of the small and medium-sized enterprise internal control present situation and existing problems, and puts forward the feasible policy Suggestions.In this paper, around the issue of small and medium-sized enterprise internal control research in anhui province, mainly divided into six parts, the first part is the introduction part; The second part briefly describes the internal control literature review at home and abroad; The third part expounds the basic theory of the small and medium-sized enterprise internal control; The fourth part mainly discusses the development of anhui province small and medium-sized enterprise internal control, through the public disclosure of the listed company data analyzed anhui province small and medium-sized enterprise internal control problems and causes; The fifth part to build small and medium-sized enterprise internal control evaluation system, and empirical research for small and medium-sized listed companies in anhui province; The sixth part summarize the research conclusion, this article from the perspective of the five elements of internal control the feasibility of improving measures are put forward.