Research On The Internal Control Case Of Beijing DY Technology Co.,Ltd.

With the continuous development of China's economy,more and more enterprises choose to market,in order to achieve the purpose of financing.However,for some small and medium enterprises,the existing small and medium-sized board,the GEM and other means of financing,due to high threshold,coverage and small factors,difficult to meet its growing financing needs.Financing is still difficult to restrict the development of small and medium enterprises in China an important issue.For those who do not have the motherboard,small board,GEM conditions listed companies,the choice of listing in the new three boards,the same can play the role of financing and capital operation.The new three-board market is designed to provide financing services for innovative,entrepreneurial and growth-oriented small and medium-sized micro enterprises with development potential,which are of great potential and small-scale and small-scale financing.However,for those who want to enter the capital market through the listing of small and medium enterprises,its own internal control is an important reason for restricting its listing.In this paper,the Beijing DY technology company as an example This article attempts to DY company's new three board declaration audit,the same want to declare the new three board listed companies to analyze the internal control flaws in order to promote the development of internal and external control of small and medium enterprises better.Enterprises in the new three board listing should pay great attention to whether the establishment of a sound internal control system and effective implementation.The basic goal of internal control is to establish a system of internal control system within the enterprise is to establish a self-restraint,self-regulation of the control system,to ensure that the unit operating activities of the efficiency and effectiveness of asset safety,business information and financial reports The reliability of the.Help management to achieve its operating principles and objectives.Protect the safety and integrity of the assets of the unit.To ensure that the business information and financial accounting information authenticity,integrity,so as to achieve the purpose of risk control.From the theory and practice to study how to establish a sound internal control system for SMEs,in particular,how to ensure that the financial information data is true and reliable,can effectively enhance the management efficiency of SMEs and operational performance,control business risks.Enterprises in the new three board before the listing should establish a sound internal control system,to some extent,this is one of the prerequisites for the listing of the new three boards.