The Research On The Influence Of Informal System On The Internal Control Construction Of Small Enterprises

Small enterprises have played an important role and made outstanding contributions to promoting the healthy development of the national economy,increasing employment rates,and innovation and entrepreneurship.However,we should also clearly see that the development of small enterprises in China is not stable.Some small enterprises are slow to develop,stand still,or even go bankrupt.The reasons are many,and there are certain problems with internal control,which is undoubtedly an important reason.On January 1,2018,the Ministry of Finance promulgated and implemented the "Small Enterprise Internal Control Specification(Trial)",which is of great significance for strengthening and standardizing the construction of small enterprise internal control.Small enterprises themselves have the characteristics of lean organization,flexible system,relatively low management level,strong "family" color,etc.,which makes informal systems such as regional customs,moral qualities,human relations,and relationships widely exist in enterprises.According to the survey,the internal control construction of small enterprises generally has the "bringing" mentality.Applying the internal control system of large enterprises and well-known enterprises,ignoring the actual situation and the difference of corporate culture,not only does not achieve substantial results,but causes "over control"Waiting for a series of questions.In view of this,this article takes M small enterprises as an example,and selects the topic "Research on the Influence of Informal System on the Construction of Internal Control of Small Enterprises",with a view to contributing to the improvement and optimization of internal control of small enterprises.This article uses literature research,case analysis and other methods to first sort out the relevant research literature systematically,define relevant concepts,and analyze relevant theoretical foundations and relevant laws and regulations.Then take M small business as the research object,consider the internal control construction status of M small business from five aspects of internal control environment,risk assessment mechanism,control activities,information and communication and internal control supervision;then from the aspects of human relations,relationships and trust Introduce informal institutional factors such as culture and culture,analyze the impact of the internal control construction of M small enterprises,and then propose countermeasures to optimize the internal control of M small enterprises from the perspective of informal institutions.Finally,the full text is summarized and prospected.