Internal Control Of Middle-small Size Manufacturing Enterprises

In recent years, middle-small size manufacturing enterprises situation is not optimistic. some areas, such as Guandong, Zhongqing, and Zhejiang, have appeared enterprise bankruptcy and business failure, which makes “Made in China” that prides the Chinese people gradually lost aura. The most important reason is that the small and medium-sized enterprises lack internal control. On viewing vertically of the study and development of internal control of both national and abroad, relevant laws, regulations, and guideline tend to pay more attention to state-owned large enterprises, but the specificity of small and medium-sized enterprises haven’t been given enough attention and consideration. so, internal control in our country is difficult for small and medium-sized manufacturing enterprises to popularize rapidly, which severely restricts the survival and further development of small and medium-sized manufacturing enterprises. On the basis of government inclining policies the more important is that the small and medium-sized enterprises need improve their management level, in particular, they need seek to build a reasonable and effective internal control system. Effective internal control provide a favorable security for improving the small and medium-sized manufacturing enterprise strategy execution, preventing major financial risks, increasing corporate value and enhancing competitiveness. Based on the above background, this article which uses the methods of data analysis, questionnaire and case analysis combines small and medium-sized manufacturing enterprises of internal control problems with clothing enterprise s of specific situation. Then it puts forward countermeasures for perfecting clothing enterprise of internal control and provides some inspiration for internal control of small and medium-sized enterprises in our country.The main contents are as follows: The first part is an introduction to the background, significance, domestic and international research reviews the domestic and foreign research review, frame structure, ways of the research, and innovation of thesis. The second part is the basic theory to elaborate the theoretical foundation. The third part is to find problems and analyze problems. It elaborates the basic case of the clothing enterprises and analyze emphatically the internal control of the overall level and the corporate business stratification plane, including the status and problems, causes of the problems. The fourth part is to solve the problem. It put forward a number of targeted measures against clothing enterprises s of internal control problems. The fifth part is the conclusion, and provide a number of policy recommendations.The main contributions in this study are reflected in reference value for internal control of the clothing enterprise s. By field research for internal control building of clothing enterprises s, the writer provides valuable and targeted advices which services for the process of production and operation in clothing enterprise s. The inadequacies of this paper is that clothing enterprises s as a research object is a microscopic body and it cannot represent all the problems of internal control in small and medium-sized manufacturing enterprises, so this article has some limitations.