Case Study Of Internal Control Of Small And Medium-sized Software Companies

In recent years,small and medium-sized software companies and rapid development of our country emerged more and more high growth with the new ability alone software for small and medium-sized enterprises,the small and medium-sized software enterprises has become the current push the inexhaustible source of science and technology and economic development in our country,the most active one in technical progress of new subject,for the rapid growth of national economy and absorb labor obtain employment,play an important irreplaceable role.With the development of science and technology,increasing competition in the market and rapidly changing market environment,the risk of small and medium-sized software enterprises problem is becoming more and more attention.This paper is to small and medium-sized software enterprises as the research emphasis of risk aversion,for its growth characteristics and the researches on the risk can be met.On small and medium-sized software enterprise risk management on the basis of relevant theories,this paper discusses the current situation of the development of small and medium-sized software enterprises in China,analyzed the risks at all stages of its life cycle,and small and medium-sized software enterprise risk aversion countermeasures are put forward.F company based on the small and medium-sized enterprises as an example,analyzed the present situation of F company internal control and possible problems.This study thinks that F in internal control there exist the following problems:the internal control environment is poor;Risk assessment mechanism not perfect;Control activities the effect not beautiful;Information communication channel is not smooth;Weak supervision and so on.To solve these problems,this paper combined with the five elements of internal control,put forward to build a good internal control environment,perfect the risk assessment system,strengthening the control of key business,improve the efficiency of communication,perfect the supervision mechanism and so on,and expounds the system of internal control implementation steps and evaluation.Hope through the above research,to improve and perfect the F company internal control,improve the management efficiency,increase the enterprise value,as a typical small and medium-sized enterprise internal control research,reference to more small and medium-sized enterprises.