The Study Of Internal Control For Small And Medium-sized Mining Enterprises

A wholesome and effective internal control is regarded as an effective way formodern enterprises to solve many potential problems.With the continuousdevelopment of economy, enterprises are facing with fierce competition. How tostrengthen internal control and how to improve management level have become keyproblems for each enterprise. Small and medium-sized enterprises are the importantforce for the development of our national economy. But the defect of corporategovernance and internal control which is the bottleneck for the development of smalland medium-sized enterprises, doesn’t get enterprises’ enough attention, especially forthe small and medium-sized mining enterprises.The writer attempts to summarize characters of the internal control for thoseenterprises after the evaluation for the internal control of six small and medium-sizedenterprises. And then find out the way to improve their internal control according tothose characters, to promote the enterprises’ healthy development.This paper reviews the history and achievement of development on internalcontrol theories and puts forward that the research on small and medium-sized miningenterprises internal control is necessary. And then summarize the characteristics ofsmall and medium-sized enterprises and mining economy. Try to establish theindicator system combining with those characteristics. This paper adopts the fuzzyassessment based on grey system to evaluate the internal control of the six enterprises.In addition, combine the subjective weight and objective weight to determine theweighing value. After that, analyze the present situation of internal control for thoseenterprises and summarize the deficiencies. Make an concrete analysis on the reasonsof those deficiencies.Finally, based on the characteristics of the whole area in thesmall and medium-sized mining enterprises, put forward some related suggestionsfrom five aspects of internal control concretely.