Study On Internal Control Evaluation Index And Application Of Manufacturing Small And Medium-sized Enterprise In Guangzhou

Small and medium-sized enterprises(SMEs)in China have promoted development and prosperity of economic society.The internal cause is the fundamental reason for the change and development of things.The general life cycle of small and medium-sized enterprises is relatively short,which is caused by the weakness of internal control and the failure of internal control system.So it is very important to strengthen the effective internal control evaluation of SMEs in order to ensure the reasonable design and implementation of its internal control system.On the basis of summarizing the internal control evaluation theory at home and abroad,this paper analyzed the development and characteristics of manufacturing small and mediumsized enterprises in Guangzhou.By combining the frame five elements in the basic norms of enterprise internal control with the management characteristics of manufacturing SMEs,the evaluation index system of internal control for SMEs in Guangzhou was designed.The paper used principal component analysis method to determine the weight of each index,Among the five factors,control activities are the most influential factor,followed by control environment,monitoring,risk management and information and communication.According to the index weight determined by the principal component analysis,the internal control score of the sample enterprise is calculated.The paper established a regression model to analyze the relationship between the score of internal control and the number of employees,the total sales,the growth rate of operating income,the rate of order delivery,the monthly turnover rate and the per capita output value.The regression analysis shows that there is a positive relationship between the internal control score and the total sales volume,the order delivery rate and the per capita output value,and it has the inverse relationship with the employee's monthly turnover rate.Through innovative studies on innovative research subjects of this paper,on the basis of SMEs own operation characteristics,the evaluation index of internal control was optimized and perfected,and a set of evaluation system of the effectiveness of internal control suitable for manufacturing SMEs was constructed.It also verified the science and rationality of the evaluation system,and provided reference and guidance for the implementation of internal control evaluation of manufacturing SMEs.Based on the results of principal component analysis and regression analysis,this paper put forward some suggestions to strengthen the internal control of manufacturing SMEs in Guangzhou.There are seven of them,and one is to build a strong culture of internal control of the enterprise,two to implement a strategic internal control,three to build a stable workforce team,four to establish a provider's risk and a financial risk management system,five to establish and improve material control system and budget control system,six is to establish and improve internal checking mechanism and external assessment mechanism and seven is to increase information access control and to focus on absorption of employee's Suggestions,these provide a useful discussion for the promotion of the healthy and benign development of SMEs.