The Effect Of External Environment On The Internal Control Of Small And Mediumenterprises In China

Becorse of the rapid development of small and medium enterprises which is the main body of the market and the elements in the most vigorous.The impact on the national economy is becomming more and more important. To strengthen the small and medium enterprise management ability and improve the quality of internal control, which has become a hot issue of research scholars at home and abroad. The construction of the internal control of small and medium enterprises is restricted by the internal and external environment, the internal environment can help small and medium enterprises to improve and perfect the corporate governance structure, which improve the effectiveness of the small and medium enterprise internal control and provide reasonable guarantee for small and medium enterprises to achieve sustainable development. However, the external environment on the quality also has impact,so it can not be ignored.With the development of economic globalization and regional integration, small and medium enterprises are facing the external environment that is more and more complex, which have more and more unpredictable factors.Becorse of different industries, industrial organization and intertwined, so that small and medium enterprises affected by external factors greatly increased. In this complex environment, small and medium enterprises will face more high risk test. Then, the external environment will have impact on the level of internal control of small and medium enterprises and how to improve the external environment, enhance the realization of the small and medium-sized enterprise internal control ability, which will be the key problems.The paper describes the background and significance of selecting the topic, the domestic and foreign research literature review, research contents and methods as well as the innovations and shortcomings at first, and then the paper organizes and discusseses the small and medium enterprise internal control environment connotation and the related theory. On the basis of this, the article mainly regulor from the four aspects of government, social supervision, market mechanism and the process of the regional economic development. The article will analyze the influence of external environment on the quality and level of the small and medium-sized enterprise internal control. In order to verify the influence of the four aspects of the external environment of the small and medium enterprise internal control level, the paper selectes 342 small and medium enterprises as samples to analyze, select the appropriate variables and makes the research hypothesisthe.Then it uses the method of empirical analysis to test the impact of these variables about to the small and medium enterprise internal control. At last, the author summarized research conclusion according to the external environment four factors to improve and enhance the quality and level of the internal control of small and medium enterprises, and puts forward some corresponding policies and suggestions.