Research On Internal Control Evaluation Of Small And Medium-sized Enterprises

With the improvement of domestic socialist market economy system,SMEs will face more opportunities and risks in the process of development.Most small and medium-sized enterprises have the following common problems: defective organizational structure,inadequate implementation of internal rules and regulations,low level of comprehensive quality of employees,mere formality of corporate culture construction,etc.These problems make SMEs lack competitiveness and can not achieve long-term development in the competitive market environment.One of the key factors affecting whether SMEs can achieve sustainable and stable development is the establishment and implementation of internal control system.At present,China's "Basic Standards for Enterprise Internal Control" for large and medium-sized enterprises and its "Matching Guidelines"(2010),as well as "Standards for Internal Control of Small Enterprises"(2018)for small and medium-sized enterprises,SMEs have the basis for carrying out internal control.It is worth studying how to find a suitable introduction mode to establish and improve internal control from these normative guidance.This article will take a small and medium-sized enterprise engaged in service industry as an example,focusing on the analysis of the main problems existing in the internal control of small and medium-sized enterprises,trying to find out effective ways to help small and medium-sized enterprises achieve steady development and become bigger and stronger,hoping to provide some help for the construction of internal control of small and medium-sized enterprises.Firstly,this paper describes the research background of the internal control of SMEs,and expounds the theoretical and practical significance of the research theme;and summarizes the relevant research theories at home and abroad,which paves the way for further analysis of cases;through the analysis of the general situation of SMEs and the internal control theory,the five elements of the basic norms of internal control of enterprises and the operation of SMEs are analyzed.Combining activities,we design an evaluation index system of internal control for small and medium-sized enterprises.We use analytic hierarchy process and fuzzy comprehensive evaluation method to evaluate the internal control of small and medium-sized enterprises,and apply this evaluation system and method to H company.Then we put forward corresponding solutions according to the evaluation problems.Considering the characteristics of SMEs,this paper establishes a relatively suitable internal control evaluation system for SMEs,which provides an evaluation method for SMEs' internal control research and has a certain reference significance.