The Lack of Internal Control and the Solutions in the Execution of Small Enterprise Accounting Criterion in Jilin Province

DOI

10.2991/icesem-18.2018.229How to use a DOI?

Keywords

Small Enterprise Accounting Criterion; Internal control; Countermeasures

Abstract

When executing Small Enterprise Accounting Criterion, there are problems such as insufficient internal control and low accounting information quality, which have brought negative influence on tax equitableness, risk prevention, and sustainable development. On the basis of discussing the relationship between the execution of Small Enterprise Accounting Criterion and internal control, this paper has analyzed the current situation of the lack of internal control in the execution of Small Enterprise Accounting Criterion in Jilin Province, and meanwhile, put forward that it is requested to reinforce the internal control of small enterprises from several aspects, including adjusting business model, perfecting organizational structure, condensing enterprise culture, broadening managers’ horizon, and reinforcing execution capacity, making the execution of Small Enterprise Accounting Criterion more secure.

Copyright

© 2018, 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  - Lili Wang
PY  - 2018/08
DA  - 2018/08
TI  - The Lack of Internal Control and the Solutions in the Execution of Small Enterprise Accounting Criterion in Jilin Province
BT  - Proceedings of the 2018 2nd International Conference on Education Science and Economic Management (ICESEM 2018)
PB  - Atlantis Press
SP  - 979
EP  - 982
SN  - 2352-5398
UR  - https://doi.org/10.2991/icesem-18.2018.229
DO  - 10.2991/icesem-18.2018.229
ID  - Wang2018/08
ER  -