Research On Internal Accounting Control Of Small And Medium-sized Processing Trade Enterprises

Since the reform and opening up,with the economic globalization and the international division of labor and cooperation,processing trade has been developing rapidly,and has become the main source of China's foreign trade surplus.It not only alleviates the pressure on domestic employment,but also promotes the modernization of China's manufacturing industry,foreign investment,the introduction of advanced technology and talents,the international industry transfer and the promotion of industry level.However,since the outbreak of the international financial crisis in 1998,many small and medium-sized processing trade enterprises are facing a huge business crisis.Small and medium-sized processing trade enterprises generally lack of perfect internal accounting control system,which is one of the important reasons for the business crisis.Enterprise management is not good,the financial accounts of the confusion,the distortion of accounting information,the main business link lack of control and supervision mechanism,the phenomenon of serious loss of assets and other prominent.Customs inspection is a kind of modern customs management method,which is used in the world.The key is to make a systematic monitoring of the production and operation of enterprises from different angles.The customs inspection can not only carry out effective supervision on the authenticity and legality of the import and export activities of the processing trade enterprises,but also have a great effect on the internal accounting control activities and scientific management.This paper,from the perspective of customs inspection,analyzes the risk of customs supervision in the daily operations of small and medium-sized processing trade enterprises,and analyzes the problems existing in the internal accounting control management of small and medium-sized processing trade enterprises in the internal control environment,internal accounting activities and so on.Subsequently,based on the COSO framework,this paper puts forward solutions to these problems from five aspects:improving the internal control environment,strengthening risk assessment,standardizing the internal accounting control activities,strengthening the exchange and communication of information,improving the internal accounting control and supervision mechanism.