Research On The Trust Factors In Internal Control Of Small-sized Enterprises

Small enterprises are an important force in Chinese economic and social,and play an increasingly important role in Chinese economic society.Small businesses have many characteristics that are different from those of large enterprises.The particularity of small enterprises also determines the particularity of their internal control.Chinese small enterprises are limited by the principle of cost-effectiveness,and a large number of informal systems are adopted in the internal control of enterprises.This kind of informal internal control mainly relies on the "relationship" between people to regulate people’s behavior,and the deeper reason behind these relationships is the trust between the two parties.Informal internal control is influenced by many factors in the Chinese cultural background,especially the trust factor.It is necessary to study the influence of trust factors on the internal control of small enterprises in the field of informal internal control.Through the method of case study,this paper selects the representative small enterprise Z company as the case company.Combining the theory of trust and internal control,from the internal environment and business control,the performance and influence of trust factors in the internal control of small enterprises are deeply studied,and the internal control of small enterprises and large enterprises is compared and analyzed.It is found that the trust factor has indeed existed and affected in the internal control of small enterprises in China.Finally,from the three levels of internal control norms,theory and practice,some problems existing in the internal control of small enterprises in China are described.On this basis,corresponding optimization strategies are proposed.