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Abstract

As an important safeguard on survival and development of enterprises, the


complete and reasonable internal control system is a key for enterprises to improve
market competition. A complete company management structure can support the
internal control system, while a complete management structure and mode can lay a
foundation for an effective internal control system.
Dongguan small and medium-sized enterprises, which have a large number, wide
distribution and more employees, have been the new force for economic development,
flourishing market supply as well as expanding employment demand of Dongguan,
therefore, they have become increasingly outstanding in role and status of national
economy. However, most small and medium-sized enterprises exists some problems,
such as insufficient understanding for significance of internal control, incompletion of
internal accounting control, weak enforcement for internal control, very weak sense of
risk awareness for internal control, lack of effective supervision for internal control, etc.
They lead to these enterprises lacking competition, even shorten their lives. For these
existed problems, measures for completing internal control are strengthening the
supervisors quality and awareness of internal control, intensifying internal accounting
control, improving and regulating the degree of control, establishing assessment and
evaluation mechanisms of internal control, setting up supervision of internal control,
etc. These can contribute to promote sustained, rapid and healthy development for
Dongguan internal control.

Keywords: Dongguan small and medium-sized enterprises


internal control

corporate governance

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2.9

COSO

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10
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ISO

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2000

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2002

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[1]..[M]2009(1)5
[2].
2 [M].2009(5)
57
[3].[M].,2009(3)1012
[4].() [M]., 2009(8)
1925
[5].[J].2009128
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[6],.[M].,
2009(6)14
[7].[J].20091
150
[8].[M].
,2010(1)46
[9].[M].,2009(4)5861
[10].[M]., 2010(1)
4047

[11].[J].,2007(12)6466
[12]. COSO [J].,2007(2)7173
[13].[J].20086
4649

[14] Michael C.Jensen, The Modern Industrial Revolution, Exit, and the Failure of
Internal Control Systems [J], Journal of Finance, 1993(48)