The Research on Internal Controls in Chinese SMEs

Jia-Peng AN

Abstract


Nowadays, lacking awareness of internal control has been the first difficulties that managers face in addition with problems on internal environment and the control systems, the control cost, supervisory mechanism. The article aims to discuss the problems and give the recommendation for SMEs.

Keywords


Small and Medium-Sized Enterprises (SMEs), Internal Control System, Company Management

Publication Date


2016-12-08 00:00:00


DOI
10.12783/dtssehs/icaem2016/4350