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Research on Internal Control of SMEs in China

Author: LiuXianYan
Tutor: LiHongZuo
School: Yunnan University of Finance
Course: Accounting
Keywords: SMEs Internal Control Business Strategy
CLC: F272
Type: Master's thesis
Year: 2010
Downloads: 3427
Quote: 3
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Abstract


SMEs have an important role in the national economy, however, in the development of SMEs, the internal control settings are often unconscious patterns or pursuant to large companies is not conducive to the development and growth of SMEs. This internal control theory from abroad, the evolution process to start, analysis of the development process of our internal controls, expounded China's SME status of the internal control system, analyzed the existing problems may be the crux and are based on our internal control standards, COSO report combined factors affecting internal control, from the internal control environment, risk assessment, control activities, control and coordination of internal and external oversight business strategy, corporate life cycle and the relationship between internal control perspective put forward corresponding countermeasures and suggestions. View from the perspective of business strategy to SMEs build internal controls to provide some reference. The main conclusions and recommendations: our internal control is not mature, imperfect, the current focus is mainly for large enterprises. China's SMEs internal control problems relative to large enterprises, more focused, and more focused on the accounting control and internal control and business strategy, corporate life cycle uncoordinated, this paper is based on our internal control standards, proposed small internal control issues countermeasures. The actual situation of SMEs in China vary widely, different strategic direction for the development of enterprises have a significant impact, should be chosen according to SME business strategy, in which the life cycle of positive adjustment related factors highlight the different business strategies due to business development under different cycles required for the object of focus, adjust, and constantly improve. Innovation of this paper are: corporate strategy guiding the direction of growth and development of enterprises, the enterprise is critical. Related research is currently only introduce the strategic framework for internal control system, and did not consider the business stage of development; strategic objectives through empirical analysis drawn mainly affected the effectiveness of internal control firm size and stage of development two factors, did not business strategy and development phases combined. This article is based, internal controls should be put forward for SMEs and SMEs with business strategy in which the life-cycle phase coordination point of view.

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CLC: > Economic > Economic planning and management > Enterprise economy > Enterprise planning and management decision - making
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