Researching On Internal Control Weaknesses And Countermeasures For High-tech Companies

The economic development of China’s new normal needs the optimization of industrial structure adjustment, in order to realize the innovation drives and transformation and upgrading. High-tech enterprises as the backbone of promote China’s innovation and transformation and upgrading, is particularly important for China’s economic development. And normative development of high-tech enterprises and achieve successful growth and expansion depends on an effective risk control mechanism, internal control system is an important arrangement, the modern enterprise risk management mechanism is the foundation of the management of enterprise, is the guarantee of sustained and healthy development of enterprises is the indispensable arrangement of the enterprise. For high-tech enterprises, establish an effective internal control system, to identify and eliminate internal control defects, make the internal control system effective operation, contribute to healthy high-tech enterprises, standardize and grow. However, in view of the particularity of high-tech enterprises, such as high-tech enterprises has the characteristics of high risk, high intelligence, high income, such as the design and operation of internal control system not fully considered, its construction and operation of internal control, there may be a certain degree of internal control defects in us to in-depth understanding and accurate identification, and actively eliminate, this is both a theoretical question and practice question, is worth further exploration.Based on the type of high-tech enterprises as the research object, the theory of internal control and risk management theory at home and abroad on the basis of related literature, in-depth analysis of the high-tech enterprise internal control of the particularity of institutional arrangements, as well as its features and how to identify the internal control defects, and probes into the countermeasures to eliminate these internal control defects. This paper further into a high-tech enterprise case analysis, research with high-risk characteristics of high-tech enterprises internal control defects existing in the problem, and how to type for high-tech enterprises to strengthen the construction of internal control and operational controls, a detailed analysis of the case company defects of internal control problems, and put forward in view of the high-tech enterprise perfect internal control scheme.In this paper, the main research conclusions include:(1) the risk management of high-tech enterprises has its particularity, reflected in the risk distribution is wide, deep, may cause serious negative influence to the enterprise management, the demand for internal control effective governance risk is very big, and urgent.(2) the high tech enterprise risk control difficulty is big, easy to form the internal control defects, are likely to affect hi-tech enterprise financial reporting quality and management efficiency, will drag the development of high-tech;(3) through targeted improvement of the internal control system design and operation processes, can help enterprises to effectively identify and control risks, in order to improve the internal control and governance defects, maintain a high tech enterprise internal control efficiency of control its risk.This study helps high-tech enterprises to perfect the internal control system, identify the internal control defects, can also help investors to properly assess the investment risk of high-tech enterprises, and for regulators to strengthen supervision of the internal control for high-tech enterprises to provide valuable reference.