Research Of Internal Control On The Small And Micro Enterprise

In today's economic market,small and micro enterprises have good development,they reveal huge power on promote the growth of economy.Not only that,small and micro enterprises can promote competition and skill upgrade in the industry.Small and micro enterprises can alleviate employment pressure,they can provide numerous jobs to social workers,especially for the urban and rural migrant workers who have less professional skills.Although the operating performance are getting better and better in some of the small and micro enterprises,the others lose energy soon.The lack of internal management and control that ignored by enterprise managers slowly emerged.This thesis suggests that defective internal control is one of the reasons for the“short life” of small and micro enterprises.Inefficient financial control,lack of key process control and effective risk prevention and so on are the most significant problem about the internal management that small and micro enterprises are facing.The reason of that questions are as follows: owners' localized concept,pursuit of short-term profits while ignore standard management,rules system missing and so on.Therefore this thesis find the defect of internal control in small and micro enterprises,to explore and research it,then provides suggestions to improve their internal control.The thesis can promote and improve the small and micro enterprises' internal control in both theory and practice.This thesis mainly adopts literature induction and case method.The thesis consult the literature as the theoretical foundation,it along the line of find problems-explore causes-propose solutions,combine with the current state operation and management of HG company-the case company.The study is around the small micro enterprise internal control management,and optimize their internal control system is the ultimate goal.There is an introduction of structure and contents in this thesis.First chapter giving this research background,discusses the significance and clear research ideas.Second chapter systematically describes the meaning of internal control and it's development stages,concisely summarize parts of internal control documents as theoretical basis.Third chapter sums up the characteristics of small and micro enterprises,it analysis small and micro enterprise internal control present situation then construct a framework for improving small and micro enterprise internal control.Fourth chapter introduce the HG company operation condition,it analyses internal control defects and causes.Fifth chapter propose countermeasures,five elements of internal control as direction,to resolve firm problems of HG company,finally improving it's internal control system.