The Establishment And Perfection Of Small And Me Dium-sized Enterprise Internal Control System

In recent years, development speed of our country continues to develop. As an important part of the national economy, small and medium-sized enterprises in our country plays an important role in the development of economy and the progress of the society. In the fierce market competition, small and medium-sized enterprises (smes) are often very successful at the start-up stage, but in the growth development met bottleneck and many businesses have closed down. There is close relationship between this phenomenon and the weakness of our country’s small and medium-sized enterprise internal control system. If internal control system is not established or enforced enough, to a great extent, it may weaken the core competitiveness of enterprises. So, small and medium-sized enterprises should attach importance to the setting up and perfection of its internal control system. Small and medium-sized enterprise internal control system construction is different from internal control system of big-sized enterprises while according to its own characteristics and actual situation, to the point, easy to operate and easy to perform. Based on the evolution of the development of the theory of internal control as the breakthrough point and analyzes the development of internal control in our country, this paper expounds the present situation of the small and medium-sized enterprise internal control and analyzes the cause of the status quod of the problem. Combined with the characteristics of small and medium-sized enterprises, this paper analyzes the establishment, perfection and the necessity of the small and medium-sized enterprises’ internal control system. Taking A company as an example, based on our country internal control standards, combined with the elements of the internal control framework of our country small and medium-sized enterprises to establish internal control system put forward the corresponding Suggestions.This paper aim to improve the management and strength the internal control system through the study of construction of small and medium-sized enterprise internal control system, promote the small and medium-sized enterprises to further established and improve the development of modern enterprise internal control system.