The Study Of Internal Control Of Yiyang Small Or Midium-sized Enterprise Credit Guaranty Ltd.

Internal control is an important means for enterprises to strengthen economic management,ensure the information is true and reliable,and achieve the company’s strategic objectives.The Yiyang government and financial institutions have come to understand that the current economic situation in Yiyang,actively preparing for the security agencies to help Yiyang SMEs to solve the financing problem of small and medium sized enterprises,credit Company limited by guarantee of Yiyang city plays an important role in solving the financing bottleneck in Yiyang city.This paper will control the overall guiding theory,system theory,risk management theory in this paper,based on the internal control theory,a case study of the internal control of small and medium sized enterprises credit Company limited by guarantee in Yiyang City,discuss how to avoid the Guarantee corporation management risk and improve the internal control system of the Guarantee Corporation,which has theoretical and practical significance.Firstly,basic theory of guarantee,credit guarantee,control of internal control,the dissertation analyzes,and then to "credit Company limited by guarantee" of small and medium-sized enterprises in Yiyang city as an example,from the aspects of the company’s guarantee business environment,business process,,incentive mechanism,human resource policy,post setting and responsibility distribution,internal credit and communication etc.a detailed analysis of the internal control of the situation,we think the existing institutions of governance is not perfect,neglect the enterprise culture,post setting and distribution of responsibilities do not match,the human resources policy is not reasonable,the incentive and restraint mechanism is not complete,risk assessment and prevention the mechanism is not perfect,the internal control mode of communication and other issues behind.Finally,the company should establish a reasonable organizational structure,strengthen the internal control of the company culture,establish a clear audit,report,audit,the phase separation system,establish a rational human resource policy,establish incentive and restraint mechanisms,consummate risk assessment system to accelerate the construction of "innovation model and Internet plus financing" the optimization of the internal control system.