Analysis Of The Problems And Countermeasures In The Internal Control Management Of Small And Medium-sized Enterprises

As an important engine of China's economic development,the small and medium enterprises has made significant contributions to employment,economic construction and taxation.In recent years,the domestic and foreign economic growth gradually slows down,the market competition is increasingly intense.Against this backdrop,small and medium enterprises' living space is becoming increasingly narrow.The lack of internal controls has been a major constraint on small and medium enterprises' development.In order to strengthen the construction of internal control management in our country,this paper studies the current situation and problems of internal control management in small and medium enterprises,on the basis of absorbing and using for reference the excellent internal control management theories at home and abroad.This paper,from both foreign and domestic perspectives,summarizes some research achievements made by the current academic circles around the internal control management of enterprises,and further expounds the connotation of the small and medium enterprises and related theories of the internal control management of enterprises,and analyzed the development course of enterprise internal control management.Through the method of on-the-spot investigation,this paper obtains the detailed information of the present situation of small and medium enterprises internal control management,and analyzes in detail the common problems existing in the process of small and medium enterprises internal control management in our country,and causes of these problems to conduct in-depth research.At the same time,through the method of case study,this paper analyzes the g internal control management of apparel manufacturing enterprises from three aspects: Enterprise Background,Internal Control Management Status,internal control management system design.Finally,combining the conclusions of Investigation and case study,this paper puts forward some concrete countermeasures and suggestions for the construction of small and medium enterprises from five aspects: constructing internal control environment,establishing risk assessment mechanism,strengthening informatization construction,enhancing executive ability and perfecting internal and external supervision.The innovation of this paper is mainly embodied in two aspects: Topic Selection and research methods.In the field of topic selection,the current academic research on internal control management focuses on large enterprises and listed enterprises,and small and medium enterprises,as an important engine in the process of economic development,has not received much attention.It is precisely because of this,this article to small and medium enterprises management as a breakthrough,to explore.In research methods,this paper adopts both investigation and case study method to study the internal control management of small and medium enterprises in China,which makes it more convincing and makes the conclusion of this paper more pertinence and guidance.