Study On Problems And Countermeasures Of Internal Control Of Small State-owned Enterprises

With the reform and opening up in China,the types of economic organizations have also been diversified,and the state-owned enterprises in China still occupy a pivotal position in the whole market economy.In the past 40 years,a batch of small state-owned enterprises in our country have gradually been faced with their own unique difficulties.We need to find our own shortcomings and improve our methods so as to promote sustained,stable and healthy development of small state-owned enterprises.On the basis of the concept and method of internal control,this paper quotes the relevant theories of internal control,analyzes the present situation of internal control in small state-owned enterprises in our country,and sums up the reasons for the formation of the problems,and then takes one state-owned enterprise from a certain city as an example.Through the questionnaire,the analysis of the data,the exchange of talk,the collection of information,internal control risk assessment and internal control evaluation for FW company were carried out,and suggestions for improvement and reconstruction of the internal control system of the company were put forward.On the basis of studying advanced theories at home and abroad,this paper combines theory with local practice and puts forward some suggestions on internal control countermeasures from the point of view of the whole,so as to create a better internal control system for small local state-owned enterprises.The small local state-owned enterprises in our country have been found of the problems of low consciousness of internal control,lack of effective internal control system,ineffective internal and external supervision and lack of cultural construction.To continuously stand in a steady and undefeated position in the economic tide,be the lifeblood of the national economy together with the large state-owned enterprises in the country,it is necessary to improve the internal control of small state-owned enterprises by improving the internal control environment,improving the risk assessment mechanism,focusing on the key internal control activities,strengthening information and communication,and promoting internal and external supervision,so as to promote the rapid development of small and small state-owned enterprises.