Research On The Strategic Internal Control Of Capital Activities Of On Small Technology Enterprises

Since the reform and opening up,China's small and medium-sized technology enterprises have been developing rapidly,which has become an important part of the national upgrading of science and technology.At the same time,it plays an important role in active market,developing economy and expanding employment.But as a result of science and technology of the small business is relatively small,low qualification of the limitation of objective conditions,most small and medium-sized enterprise financing risk,financing difficulties,the expanded reproduction can only rely on the self accumulation of slowly,exposition,make business difficult,facing bankruptcy.The problems caused by the capital activities of small and medium-sized technology enterprises seriously hinder the sustainable development of small and medium-sized technology enterprises.Therefore,it is very important to study the financing activities of small and medium-sized technology enterprises.Capital activity is the core of enterprise operation and management,which is divided into three parts:Financing activities,Investment activities and Operational activities.The funds required for the investment activities and operations of the enterprise shall be obtained from the Financing activities;Investment activities are one of the important objectives of fund-raising activities.Enterprises can draw up investment plans according to their own investment,and arrange the amount and direction of capital investment reasonably.Operational activities need to maintain the balance of capital supply and demand in the process of enterprise production and operation.One of the major drawbacks of traditional capital activities is the lack of a systematic link between the control links.Through the introduction of the strategic guidance internal control mechanism,the strategic intention of the enterprise is materialized,the short-term goal of the enterprise's capital activities can be realized,and the long-term development strategy can be connected.It will be beneficial to the sustainable development of the enterprise to externalize the macro-strategic thought of the enterprise through the internal control of capital activities to the daily business activities of the enterprise.Based on SG company as the research object,this paper studies internal control defects of small and medium-sized enterprise financing activities of science and technology,according to its strategic orientation of thinking to reconstruct the internal control and its funding activities design.In the research of SG company funds at the internal control of the event,also analyses the life cycle of financing activities,investment activities,business activities,the characteristics of the reconstruction and design oriented financing activities when internal control strategy based on the characteristics of the specific design.The overall thought of this paper is based on the shortcomings of the internal control of the fund activities of SG company,and the strategic decomposition is carried out into the capital activities according to the development strategy of the company.Or,conversely,the system and operation of the internal control of capital activities are to achieve the strategic goal of the enterprise as a foothold.Although the research on the internal control of theoretical research has been deeply explored,the strategic orientation also has its increasingly perfect theoretical structure Internal control of how to enable enterprises to achieve their own strategy,is still a field to be explored.This paper selects the internal control of capital activities in internal control as the entry point and tries to explore the path of internal control to help realize the strategy.And how to improve internal control under strategic guidance.This paper tries to study the internal control of the capital activities of small and medium-sized technology enterprises by combining the strategic orientation with the theory.Further research on the coupling relationship between strategy and internal control.