The Research On Internal Accounting Control Of Small And Medium-sized Enterprises

With the rapid development of science and technology and the rapid development of the Internet,Chinese enterprises are developing rapidly,With the rapid development of science and technology and the rapid development of the Internet,China's SMEs have developed rapidly.As the most vital and vital component of China's economic system,SMEs account for over 90%of China's enterprises,and they have become an important force to promote and support economic growth.But at the same time,due to the rapid rise and small size of SMEs,they have been easily eliminated in a constantly changing market environment.There are speedy development in China's small and medium-sized enterprises(SMEs)With the rapid progress of technology and the development of the Internet.As the most vital and dynamic component of China's economic system,SMEs account for more than 90%of China's enterprises Nonetheless,due to its rapid rise and small size,SMEs are easily eliminated in the changing market environment.In order to adapt to the new competitive environment,reduce losses,and ensure the safety and reliability of capital operations,SMEs should strengthen their focus on internal control.There is also the significant to the long-term development of enterprise that as the most important portion of internal accounting control.Financial risks and the growth of an enterprise are always closely associated with each other.How to effectively avoid risks has always been a difficult issue for enterprises to overcome.The establishment of internal accounting control can play an early warning role for financial risks.If it can be widely adopted by small and medium-sized enterprises,the life of the enterprise can be greatly extended.Firstly,the thesis analyzes the internal accounting control problems of small and medium-sized enterprises from the five elements of COSO.The focus of the thesis focus on small and medium-sized enterprises,through the analysis about the present situation of the internal accounting control,mainly exist:the organizational structure is not clear,the lack of risk assessment mechanism,control system is imperfect,the sharing of information and there is no guarantee that the effectiveness of internal supervision of the several common problems.JX as an example which analyzes its internal and external environment,sorts out control activity processes,and finds financial risks.Through the research of reference documents and my actual work experience to make a suitable internal accounting control system for JX.Finally,the research results of the paper are tested,from the point of view of block chain,to provide a direction for SMEs to optimize the internal accounting control in the future.Finally,the conclusion is drawn:small and medium-sized enterprises should respond quickly to the current market direction and establish a risk early warning mechanism;avoid excessive concentration of power,power should be allocated reasonably,management should restrain each other;correctly divide the functions of employees and set up key posts scientificallyThe innovation of this article lies in:introduces the block chain technology,starts from the characteristics of the decentralized information authenticity and credit rating of the block chain platform data,takes the five elements of internal control as the entry point,and proposes a new idea for the construction of internal accounting control of SMEs.