Research on the Influencing Factors of Internal Control of Small and Medium-Sized Enterprises in China

Abstract

The recent frequent vicious incidents of enterprises and the short life cycle of small and medium-sized enterprises indicate that the internal control of small and medium-sized enterprises is imperfect, and strengthening the internal control of small and medium-sized enterprises is beneficial to employment security and the stable development of society. This paper focuses on the influencing factors of internal control of small and medium-sized enterprises from the perspective of “the Basic Standards for Internal Control of Enterprises†and “Guidelines for Internal Control of Enterprises†promulgated by the government.