Research On The Financing Constraints Of KC Company Based On The Internal Control Perspective

According to the China Entrepreneurs Survey System published in 2015,China's business operators questionnaire survey report,we can see that financing difficulties,financial tension is currently all enterprises in China,whether private or state-owned enterprises,hinder the development of business operations stumbling block.For small and medium enterprises,the external financing has become a more difficult thing,compared with large enterprises,the degree of financial constraints stronger.The purpose of internal control is to improve the efficiency of enterprises and operational results to ensure the authenticity and reliability of financial data,reduce the asymmetry of information between enterprises and related stakeholders,and financing constraints are due to information asymmetry caused by the external Financing costs are too high,so the internal control of enterprises to improve the financing constraints.This paper chooses a small and medium-sized enterprise company as a case,first of all,the concept of internal control and financing constraints,as well as the internal control and financing constraints of the status quo analysis,and then based on the data obtained on the company in recent years,internal control and financing constraints Quantitative analysis and calculation,it is found that the internal control and financing constraints do the opposite trend,and finally from the internal control point of view of the reasons for the enterprise financing constraints,and then for the analysis of the reasons for the corresponding mitigation countermeasures.One of the two main lines of the article is: to improve the efficiency of the company operating efficiency,improve financing constraints;reduce information asymmetry to improve financing constraints.Improve operational efficiency and effectiveness from the aspects of operation,profitability and debt service analysis,reduce the information asymmetry from the reduction of major shareholders and small shareholders of information asymmetry between the perspective of analysis.And then according to various aspects of the problem analysis of internal control loopholes,and finally for these internal control loopholes to propose appropriate measures.