Research On The Problems And Countermeasures Of The Internal Control Of Small And Medium-sized Manufacturing Enterprises In China

Since China Carried out reform and open policy, as the backbone of our country's economy and main channel employment of small and medium-sized manufacturing enterprises, obtained great development with the advantages of small size, flexible system, continuously expand and became a beautiful scenery of the national economy. The small and medium-sized manufacturing enterprises show the active life in the early development. However, with the growing ranks of small and medium-sized manufacturing enterprises, enterprise internal control problems become more and more obstacles to the development of the fetters.Based on the situation, some in-depth study and corresponding countermeasures must be put forward due to the problems of small and medium-sized manufacturing enterprises. The article will be based on the COSO internal control framework theory, using literature data method, questionnaire method and interview method to study the five elements of internal control, and based on the five elements of internal control, design survey questionnaire survey and interviews to develop enterprise, The present situation and existing problems of internal control in small and medium sized manufacturing enterprises in China are revealed by the results of statistical analysis of survey and interview. At the same time, referencing the advanced internal control of the existing research results at home and abroad, giving targeted countermeasures and suggestions based on the existing problem of internal control in our country's small and medium-sized manufacturing enterprises through the optimization of the internal control environment, strengthen supervision, perfecting the mechanism of anti-fraud, strengthen risk management and control activities this five aspects.In the aspect of research contents, the internal control theory are not systematic and comprehensive being researched. The author in this article carries on the comprehensive study to our country's present situation and problems of the small and medium-sized manufacturing enterprise internal control system, in order to effectively solve the problem of internal control in our country small and medium-sized manufacturing enterprises put forward the targeted countermeasures and suggestions, to create a good internal control environment for our country's small and medium-sized manufacturing enterprises. In this paper, the research content conforms to our country's small and medium-sized manufacturing enterprises urgently need to strengthen the construction of internal control, it can provide the reference basis for the number of small and medium-sized manufacturing enterprises in our country's internal control measures which has positive practical meaning.