Research On Internal Control Informationization In Medium-sized And Small Enterprises

In recent years,with the introduction of a series of policies aimed at promoting the informationization of SMEs and the gradual maturity of China's information market,SMEs have accelerated the pace of management informationization construction.In September 2017,the National People's Congress revised the SME Promotion Law,clearly pointing out the state's support for SMEs to carry out informatization construction.Meanwhile,the Ministry of Finance also vigorously promoted the establishment of a standardized internal control system for SMEs,and issued the “Code for Internal Control of Small Enterprises(Trial)” on June 29,2017.Under such a dual background,what is the current status of SME internal control informationization construction,and what SMEs should pay attention to when constructing an informationbased internal control system are problems worth studying.Firstly,this paper summarizes the existing research results at home and abroad,and finds that in the research field of internal control informationization,scholars who study small and medium-sized enterprises are less than those who study large enterprises,and the value of this research is obtained.Secondly,this paper introduces the theoretical basis of the research,analyzes the role of system theory,cybernetics and information theory in the construction of internal control system,then analyzes the characteristics of internal control informationization in SMEs and constructs a theoretical analysis framework.Then,under the guidance of this framework,this paper analyzes the status quo of internal control informationization construction of SMEs in China from the perspective of questionnaires.It is found that the internal control informationization construction of China's SMEs is not well applied,the integration degree between different systems is low,and the need of talents with compound education background is urgent.Then,this paper takes S company as an example,analyzed the motivation of S company's internal control informationization construction and the effect after the completion of construction in detail.At the same time,the shortcomings of the informationization process are analyzed and suggestions on how to improve its current system are given accordingly.In the end,the policy recommendations and practical suggestions for promoting the internal control informationization of SMEs in China are given based on overall studies.From a policy perspective,the government needs to build a platform for service providers and SMEs to communicate,and to increase investment in the training of talents with compound education background.As to the owner of SMEs should change their consciousness on investing in building an internal control system;meanwhile,they should involve employees from different departments in designing and improving of this system;also,they should realize that evaluate and improve the system regularly is necessary to make sure this system work well.Due to few scholars studied small and medium-sized enterprises in constructing internal control system,this paper,on the one hand,enriches the relevant practical experience of SMEs in this research field,and on the other hand provides some reference for other SMEs in the construction and optimization of internal control systems.