Study On Internal Control Of Small And Medium Enter Prises In China

In the 40 years of China's reform and opening up,the number of SMEs has increased,accounting for more than 90% of the total national enterprise,and has become an important force in the national economy,providing important support for economic growth,employment,and social stability.However,SMEs have low requirements,small scale,low quality of personnel,and weak internal control capabilities,which are detrimental to the healthy development of enterprises.Under this circumstance,establishing and improving the internal control system of SMEs has certain significance.This article analyzes the case of the small and medium-sized company Z company,combing the relevant theories of internal control,introduces the internal control status of company Z,and uses The Analytic Hierarchy Process to set various indicators of internal control according to the company's questionnaire survey.The weights,on this basis,were scored and a comprehensive analysis of the Z company's internal control system revealed that Z company's internal control had problems in the procurement process,internal audit,supervision,risk identification,and response.Finally,according to the evaluation results,some optimization suggestions such as establishing incompatible positions,increasing the number of independent internal auditing departments,increasing supervision channels,and establishing a risk assessment and response mechanism are proposed,which are of significance for self-evaluation and improvement of internal control systems in related industries.