The Case Study Of H Small And Medium-sized High-tech Enterprises On Internal Control

With the rapid development of science and technology and the encouragement of the Government,the importance of small and medium-sized high-tech enterprises in the development of our national economy is increasing.High investment,high return,high risk are characteristics of small and medium-sized high-tech enterprises to increase the scale of risk and instability.Actually,the essence of enterprise internal control is to reduce business risk.Therefore,small and medium-sized high-tech companies that want to seek sustained and steady development must pay attention to the establishment and improvement of internal control system.COSO and CICSC set out the basic framework for corporate internal control,but they did not provide specific methods for assessing the effectiveness of internal controls.However,objective evaluation is the fundamental driving force for the continuous improvement of internal control systems.Therefore,this article takes the H small and medium-sized high-tech enterprise as an example,through constructing the corresponding internal evaluation indicators and using AHP and Fuzzy Comprehensive Evaluation method to evaluate the internal control effectiveness of H company.The study found that H company's internal control effectiveness is in the middle level.There are obvious deficiencies in the control environment,risk assessment,key business control activities and in the independence of the supervisory bodies.In this regard,this article starts from the three aspects:small and medium-sized high-tech enterprises management idea,the internal control system construction direction and the establishment of an independent auditing mechanism,to put forward the corresponding internal control improvement suggestion,hoping to provide reference for H company and other small and medium-sized high-tech enterprises.