中小企业内部控制问题与措施研究—以广州锐莹贸易有限公司为例.docVIP

PAGE Research on problems and measures of internal control in small and medium-sized enterprises:A case study of Guangzhou Ruiying Trading Co. , Ltd. Abstract：In recent years, China's economy has developed faster and faster, and the number of small and medium-sized enterprises in China has continuously increased, creating more than half of the country's total income and promoting China's economic construction to a new stage.At the same time, in the face of fierce market competition, many small and medium-sized enterprises are unable to adapt to the changes in the situation and their operating life is very short. In fact, to a large extent, it is due to problems in the internal control of enterprises, and the huge role played by internal control is often ignored by small and medium-sized enterprises.Effective implementation of internal control can help small and medium-sized enterprises to improve their organizational structure, improve their management level, enhance their ability to prevent risks, and promote their sustained and healthy development. By consulting a large number of documents related to the internal control of small and medium-sized enterprises, together with my own thoughts and opinions, this paper sums up the problems existing in the internal control of small and medium-sized enterprises in our country, and puts forward corresponding countermeasures and suggestions.In addition, this paper takes Guangzhou Ruiying Trading Co. , Ltd. as a starting point,through a long-term case study of the company, combined with the relevant theoretical knowledge of internal control, introduces the implementation status of its internal control.Then, from the perspective of the five elements of internal control, the problems existing in internal control are analyzed in detail. And at the same time, scientific and effective measures are put forward to comprehensively improve the internal control management of enterprises. Keywords：Small and medium-sized enterprises，