Internal Controls Defections of Small and Medium-sized Enterprises

DOI

10.2991/emle-16.2017.58How to use a DOI?

Keywords

SMEs; internal control; internal control elements

Abstract

In recent years, the role of Small and Medium-sized Enterprises (SMEs) in China to promote the development of the national economy is increasingly important. But their internal control is not in place, their long-term development is blocked. So this paper started from the internal control theory, SMEs in Nanjing of Jiangsu Province as a sample, using questionnaires as a survey method to collect data, then analyze and obtain the results of the current situation of internal controls and SMEs' problems. On this basis, this paper proposes some solutions of the existing problems of internal control for SMEs from five internal control elements.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yi Zheng
PY  - 2016/12
DA  - 2016/12
TI  - Internal Controls Defections of Small and Medium-sized Enterprises
BT  - Proceedings of the 2016 2nd International Conference on Economy, Management, Law and Education (EMLE 2016)
PB  - Atlantis Press
SP  - 256
EP  - 259
SN  - 2352-5428
UR  - https://doi.org/10.2991/emle-16.2017.58
DO  - 10.2991/emle-16.2017.58
ID  - Zheng2016/12
ER  -