A Case Study Of Internal Control In Small And Medium-sized Enterprises

Since the business environment and financial situation is undergoing great changes,mergers and acquisitions and other business are not uncommon in various companies,which in the management of major companies will also face a huge problem.Often now see about certain negative corporate news,severely damaged the credibility of enterprises,production and operation of enterprises also brought huge barrier.In discussing how to overcome this problem research,internal controls advantage of this method of administration and major companies displayed gradually recognized importance,the practice results show a good development of internal control has reaped fruitful results.To improve corporate strategy line force to prevent major financial risk,enhance corporate value and enhance competitiveness of the guarantee,effective internal control is essential.However,at home and abroad to improve the development of internal control,and even legal regulations,guidelines,and much more is to service large enterprises.Without taking into account the special nature of SMEs.This makes it difficult to promote the application of internal control of SMEs,the development of SMEs also play a limited role.As the research object in this paper,and become the source of the national economy of small and medium enterprises in terms of GDP,taxes,import and export make a great contribution,cannot be ignored.Based on the above background,this paper USES normative research method,comparative analysis,case analysis,induction and on-the-spot interview method,the application of internal control in small and medium-sized enterprises in our country the problems existing in the light of the specific conditions of the fu-sheng wan branch company analysis,analyzes the reasons of the existence of: officials to ignore the importance of internal control and management personnel quality is low;Department set unreasonable,right concentration;Bureaucracy,family-run management colour is stronger,cronyism,ignore the enterprise culture construction;And financial personnel quality is not high,the lack of supervision.Internal control system implementation does not reach the designated position;Enterprise information communication is not smooth,policy transfer etc.Based on these reasons put forward to strengthen the management of internal control consciousness,improve the quality of the managers,risk prevention assessment mechanism,a sound performance evaluation system,optimizing the business process of enterprise management,establish a sound system of internal control and supervision,strengthen the construction of enterprise information system.