The Construction Of The Internal Control System Of My Country's Small And Medium-sized Service Enterprises Under Risk Orientation

Theoretical study confirmed that in the process of the healthy sustainable development of the enterprise,the role of internal control is very profound.Under the background of market economy,internal control system can be seen everywhere in the supervision and management work of the large enterprise,but in the small and medium-sized enterprises the internal control system is not sound,incomplete stage of development,there are still many problems,for example,managers do not attaches great importance to the construction and implementation of internal control,the lack of a written and available value of the internal control system,the internal control theory and practice is disjointed,more over does not take into account the biggest difficulty in small and medium-sized enterprise management —contact with combination of risk and internal control.The development of small and medium-sized enterprises are complicated by these problems,difficult to growth.In our country,up to 85%of the total number in all enterprises is small and medium-sized enterprises,the small and medium services enterprises are at the top of the list,the country's employment,economic development and innovation has a powerful role in promoting.So,research on small and medium-sized services enterprises to risk internal control and the system,as a guidance for practice.By the market environment,enterprise scale and the combination of internal and external factors impact,internal control of small and medium-sized enterprises are required to have practicability and maneuverability.From the point of the research direction,for small and medium-sized enterprises in our country internal control related research general mainly in the aspect of relationship of the five elements of internal control,their role in internal control as the breakthrough point,although these researches show a certain degree of internal control logic,but relatively broad and no focus,and does not conform to the current situation of small and medium-sized services enterprises.Comprehensive above factors,from a theoretical level,this article put forward the construction risk under the guide of small and medium-sized services enterprise internal control system.In the process of building,must first learning about the overall situation of the enterprise,and on this basis to set strategic objectives,secondly in the small and medium-sized services enterprises,on the basis of internal and external risk identification and analysis,around the internal control elements,function of the building,Around the risk to the enterprise,the influence of interaction of combined with other elements,to build the enterprise internal control system.Then according to the analysis of enterprise internal control environment of the overall optimization,provides the powerful guarantee for construction of the internal control system.Starting from the case,through the study of the field investigation of T company,adopt the method of case analysis,according to the theory of process to construct suitable for T company under the guide of the risk of internal control system,inspection of the system application effect in practice,through summarizing,perfected and improved.