Research On The Internal Control Of Small And Medium Sized Enterprises In China

At present, with the deepening of China’s socialist reform, small and medium-sized enterprises in promoting economic growth, promote local economic development, alleviate the employment pressure, plays an indispensable role in improving the urban and rural residents’ income and life level. In addition, small and medium-sized enterprises because of the small size, flexible operation, stable play an important role in the cycle of economic recession, is crucial to the economic development of China.However, due to the small scale of small and medium-sized enterprises, governance structure is not perfect, the internal control mechanism of the establishment and operation of many problems, such as the internal control system is not perfect, the low quality of the behavior subject, inhibition of the small and medium-sized enterprise economic activity to a certain extent, restricts the sustainable development of small and medium enterprises, hindering the SMEs play a greater role in the national economy. This paper discusses the problem of it is our country small and medium-sized enterprise internal control under the above background.The small and medium-sized enterprises of our country and internal control concepts, combing the development process of the theory of internal control, and the present situation of our country small and medium-sized enterprise internal control are analyzed and summarized in the present small and medium-sized enterprise internal control problems of SMEs in developed countries the development of internal control are introduced, finally combining the theory of the Marx doctrine of China, some suggestions on the construction of internal control system China characteristics is put forward.