Internal Controls Defections of Small and Medium-sized Enterprises
- 10.2991/emle-16.2017.58How to use a DOI?
- SMEs; internal control; internal control elements
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.
- © 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/).
Cite this article
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 -