Research On Small And Medium-Sized Enterprises’ Internal Control Strategy

Small and medium-sized enterprises play an important role in our national economic development, which can not only promote the development of national economy, promote market competition more intense, bring good and cheap goods to customers, but also can increase employment opportunities, safeguard the people’s livelihood. Small and medium-sized enterprise, as the most active component in the economy, account for 99% of the total number of enterprises, contributed about 60% of GDP in China,50% tax and 80% of employment in cities and towns, is the main driver of national economic growth. However, the governance structure and management system of small and medium-sized enterprises apparently lack science. Rationality, anti-risk ability is generally poor, which have become the main factor of restricting its development, so small and medium-sized enterprises need to strengthen the construction of internal control. In addition, theoretical study on internal control in China mostly uses large enterprises or companies as the research subject, and this makes the small and medium-sized enterprises lack theoretical basts and the reference standard in the implementation of internal control. At the background, small and medium-sized enterprise internal control problems are discussed with practical significance in this paper.This article uses the research methods of investigation and research, data analysis and theory discussion, etc. according to conventional thinking of asking questions, analyzing problems, solving problems, it specifically discuss the internal control problems of small and medium-sized enterprises. Guided by the small and medium-sized enterprise internal control theory, it firstly combines with the development of internal control theory at home and abroad, summarizes the theoretical development of internal control, explains the content and relationship of the five elements of internal control, and then combines with the characteristics of small and medium-sized enterprises, uses comparative analysis method, by comparing the current internal control situation of small and medium-sized enterprises and small and medium-sized enterprises listed in small and medium-sized board, fully grasp the present situation of the small and medium-sized enterprise internal control, then analyses the causes of existing problems, using the normative analysis method. Finally, under the guidance of Enterprise internal control basic norm, referring to the successful experience of small and medium-sized enterprises listed in small and medium-sized board, starting from the analysis of the business process, formulate detailed strategies of small and medium-sized enterprise internal control, using implementation strategy and specific methods, with a company as an example, analyses how to implement internal control for A company in detail.