Study on the Effectiveness of Internal Control of Enterprises Listed on SMEs Board

DOI

10.2991/icessms-16.2017.78How to use a DOI?

Keywords

Enterprises Listed on SMEs Board; Internal Control; The Effectiveness of Internal Control

Abstract

The rapid development of market economy has brought about the more fierce competition among enterprises. Under such circumstances, only through effectively improving the core competition of one's own enterprises can a favorable position in the market be obtained. For the fact that internal control is the core of enterprise management, we must to a large extent establish a sound enterprise internal control system. Specificity speaking, the system should to be standardized to meet the requirements of social market, so that we can more efficiently acquire economic benefits and moreover, promote national economic development. This paper chose enterprises listed on SMEs board as the object of study, since most of SMEs grow up from private enterprises faced with many risks and challenges. As an effective way to avoid the enterprise risk, corporate governance and internal control are highly regarded by the regulators and managements. In this paper, the author first analyzes the characteristics of enterprises listed on SMEs board, then completely and systematically expounds the theoretical concepts involved in this paper such as the internal control and the effectiveness of internal control. And finally the evaluation criteria of the effectiveness of internal control are put forward.

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  - Juan Zhang
PY  - 2017/02
DA  - 2017/02
TI  - Study on the Effectiveness of Internal Control of Enterprises Listed on SMEs Board
BT  - Proceedings of the 2016 2nd International Conference on Education, Social Science, Management and Sports (ICESSMS 2016)
PB  - Atlantis Press
SP  - 375
EP  - 379
SN  - 2352-5398
UR  - https://doi.org/10.2991/icessms-16.2017.78
DO  - 10.2991/icessms-16.2017.78
ID  - Zhang2017/02
ER  -