A Research About Internal Control In Small And Medium Sized Enterprises

Country at present stage and decentralization,issued a series of policies and measures conducive to the development of private economy,actively encourage and help private capital investment,and constantly strengthen the support for the development of small and medium-sized private enterprises.Private small and medium-sized enterprise has obtained the unceasing development,occupies a pivotal position in the national economy.But in recent years,in the development of small and medium-sized private enterprises in our country also met with some bottlenecks,such as the loss of talent,business model,family,financial management problems such as lack of standardization.The reason is that most small and medium-sized enterprises are lack of a consistent with their own production and business operation of the internal control system.We in the failures of many small and medium enterprises,private small and medium-sized enterprises want to get healthy and rapid development in our country can not do without a consistent with their own development of internal control system.W company as a high-tech enterprise specialized in pharmaceutical chemical industry,its internal control is perfect not only affects the development of the enterprise also is closely related to people’s lives,W company as specific case to study the internal control related issues has significant meaning.Not only can provide the enterprise to establish and perfect the internal control system,but also for the similar small and medium-sized enterprises in the aspect of system of internal control system construction provide realistic case reference.This paper with reference to the development of small and medium-sized enterprise internal control at home and abroad,the research status and the existing theory,internal control system for subsequent W company analysis laid a theoretical foundation.And combining with the basic situation of W company from the internal environment,risk assessment,control activities,information and communication,supervision and five aspects of control of W company internal control system is analyzed the status quo.Again from the present situation of W company as a starting point,analyses the main problems,mainly include: lack of awareness of managers of the internal control,information communication is too passive,weak risk perception and supervision does not reach the designated position,etc.Finally,on the basis of the above analysis of W company,puts forward some Suggestions of optimizing W company internal control countermeasures,including: fostering good corporate culture,"medical hall" meritocracy do enterprises,strengthen information communication,establish and improve the risk assessment mechanism,etc.Through the case study of this paper can build internal control of small and medium-sized private enterprises in our country.