Research On The Construction Of Internal Control System Of Private Small And Micro Enterprises

Since the reform and opening up of China's economic construction and rapid development in recent years,governments at all levels continue to encourage public entrepreneurship,innovation and development "Internet plus",in 2014 the state issued "on the support of small and micro enterprises healthy development of opinions",shows the innovation and development of the country Small and micro businesses to.Under this background,not only large and medium-sized enterprises are growing,but also small and micro enterprises are developing rapidly.There are a large number of small and micro enterprises in China,but their survival time is often not long.One of the reasons is that China's small and micro enterprise internal control system construction is relatively backward or even missing,the internal control problem has seriously affected the growth of small and micro enterprises.Therefore,it is necessary to establish and improve the internal control system of small and micro enterprises,so as to improve their management level,and promote the healthy and healthy development of small and micro enterprises.This topic is from the author's practice,the author has long been actively involved in enterprise practice,especially focusing on the private small and micro enterprise M business limited company's internal control situation,and for the M company internal control system construction problems,put forward the corresponding countermeasures.In addition,in 2016,the Ministry of Finance issued the "small enterprise internal control norms(Draft)" put forward some of its own recommendations,part of the adoption.These practical thinking provide the basis for writing this paper.In this study,the private Small and micro businesses M Trading Co.,Ltd as the research object,based on the research of internal control theory and literature,through a questionnaire survey on M company's internal control and internal control of the field experience found there are some problems,combined with the small business internal control norms of the new China promulgated the "(Trial)".Theory and practice of M,the company's internal control first from the internal control environment,risk assessment,control activities,information and communication and internal supervision and other aspects of analysis,and then on the internal control system of M company to provide the corresponding solutions.The first chapter of this paper expounds the research basis,research content,research ideas and innovation.The second chapter reviews the relevant theories of internal control,summarizes the related literature on internal control,and focuses on the latest issued "internal control norms for small enterprises(Trial)".The third chapter firstly expounds the necessity of constructing the internal control system of private Small and micro businesses,then based on the overall situation of M company on the design of the questionnaire on the M company's internal control,and combining with the field experience in the company practice,on the basis of the small business internal control standard system in China "(Trial)" and related the theory and method of internal control status of M company from the five elements of internal control evaluation and analysis.The fourth chapter,on the basis of explaining the objectives,principles and requirements of M's internal control system,provides a plan for M's internal control system construction.Finally,it evaluates the overall effectiveness of M's internal control plan.The fifth chapter is to clarify the research conclusion,and to predict the expected target and application value of M company's internal control.