The Study On Internal Control System Construction Of Small And Medium-sized Enterprise

Since the reform and opening, the economy of our country has developed rapidly, small and medium-sized enterprises has been developing. they make outstanding contributions for economic growth. As the backbone of our country economy development, small and medium-sized enterprises have many defects in the internal control, it restricts the further development. The perfect internal control system can not only improve the level of enterprise management, also can control the risks of enterprise. By this way, small and medium-sized enterprises can survive and develop in such fierce competition. This article embarks from the theory of internal control, then analyze the defects of small and medium-sized enterprise internal control and the case, summed up the suitable for internal control system construction at the last. It can strengthen the competitiveness of small and medium-sized enterprises and achieve the sustainable development.This article is divided into five parts, the first part is mainly introduced in this paper, the research background, research ideas and methods, the main content of the domestic and foreign literature review and research. The second part focuses on the theory of internal control, provides theoretical basis for below. The third part of our country small and medium-sized enterprise internal control defects and causes are analyzed in detail, and provide the basis for countermeasures for the construction of internal control. The fourth part is A case for the construction of enterprise internal control system, combined with the actual situation of A company, to analyze problems, solve problems, to provide some references for our country small and medium-sized enterprise internal control system construction. The fifth part is about the suggestions for the development of small and medium-sized enterprise internal control system in our country, analyzes the present situation of the small and medium-sized enterprises in our country, and A enterprise internal control case, to our country small and medium-sized enterprise internal control system construction to provide some suggestions. The sixth part includes in this paper, a simple summary and the author’s expectation.