Perfect The Internal Control Of Small And Medium-sized Private Enterprises Countermeasures

Since the reform and opening, our country small and medium-sized enterprise vigorous development, plays a more and more important role in the economic life, its GDP proportion in the gross national product(GNP) becomes more and more big, become the important force of economic development in China. The survival and development of small and medium-sized enterprises not only relates to the healthy development of our country’s economy, but also related to social stability and progress. According to investigation, the registration of the small and medium-sized enterprises have more than thousands of small and medium enterprises to create the value of the final product and service accounts for two-thirds of GDP in the country. But due to its business scale, resources and the limitations of consciousness and so on, many small and medium-sized enterprise internal control mechanism has not been established or incomplete, imperfect corporate governance, lack of effective monitoring, risk consciousness and ability is not strong, etc., which exist many irregularities in the conduct or even on the verge of illegal and internal management have many loopholes, while most of the small and medium-sized enterprise risk response ability is weak, these factors all restrict the further development of small and medium-sized enterprises. Countries have issued the "enterprise internal control basic norms", "the application guide of enterprise internal control", "enterprise internal control evaluation guidelines" and "enterprise internal control audit guidelines" and so on system specifications, these marks the norms of the Chinese enterprise internal control system, so as to adapt to the actual situation of Chinese enterprises, to promote the competitiveness of the small and medium-sized enterprises, promote the small and medium-sized enterprises, especially small and medium-sized private enterprises have played an important role to protect, promote of development and expansion.Establish internal control can improve the level of enterprise management, to ensure the quality of accounting information, perfecting corporate governance structure and information disclosure system, protect the legitimate rights and interests of investors, reduce business risk, improve enterprise risk prevention capacity, company development strategy and sustainable prosperity, constantly improve the enterprise core competitiveness and management level, promote the enterprises to achieve maximum value.Adopt the method of combining normative analysis and case analysis, through the construction of the internal control of small and medium-sized private enterprises is analyzed, found that many problems exist, such as governance structure can be evaded, accrual balance failure; Overall risk, lack of system in JiuHuoShi construction; Information circulation; Information system construction as an island; Weak sense of social responsibility, lack of credit management. ZC company, for example, proposed targeted measures to perfect the governance structure, and balances responsibilities clear; Improve the comprehensive risk management consciousness; Establish good communication channels, improve the efficiency of information transfer; System design internal control system, through the institutional constraints; Long-term planning information system, improve efficiency; Strengthen the social responsibility, raising awareness, improve the supervision mechanism. Perfect the ZC company’s internal control, can help ZC company and other small and medium-sized private enterprises to solve realistic problems, promote the healthy development of small and medium-sized private enterprises.