Study On Informal System In Internal Control Of Private Enterprises In Pearl River Delta

After more than and 20 years of rapid growth,China's private manufacturing enterprises with the pace of national reform and opening up has become an important part of China's national economy.In the private economy of the Pearl River Delta,the development mode of small and medium-sized private enterprises with strong local characteristics,in promoting the development of the national economy,solving the employment problem,increasing government taxation,play a decisive role.As people pay more and more attention to enterprise economic management,the role of internal control in enterprise management is becoming more and more prominent.The internal control of enterprises includes formal system,informal system and the implementation of these systems.In order to ensure the effective implementation of the formal system,the internal control needs to be supplemented and expanded by the informal system.The informal institutions influence the development of small and medium-sized private enterprises in China is the people gradually formed in the process of communication,penetration in customs,ethics,religion,values,distinct localization features.This paper takes Dongguan Y Toys Co.Ltd.for example,the informal system of internal control of small and medium-sized private enterprises and the influence of internal control,and puts forward some measures to improve the informal system of internal control in small and medium sized enterprises.This paper argues that enterprises should pay attention to the influence and function of informal institution in internal control.The informal institution may have positive or negative influence on the internal control of the operation,will be the role of the informal system,coordinate the relationship between the informal system and formal system,jointly improve the efficiency of enterprise internal control.In addition,internal control theory and practice should pay more attention to localization factors to promote the localization and innovation of internal control with Chinese characteristics.