Internal control of the U.S. SMEsInternal control of the U.S. SMEs.doc

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Internal control of the U.S. SMEsInternal control of the U.S. SMEs.doc

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Internal control of the U.S. SMEsInternal control of the U.S. SMEs

Internal control of the U.S. SMEs 1. The course of development of the internal control of the U.S. SMEs SMEs are an important part of the U.S. economy, is the most dynamic and innovative part of the spirit. In the United States, the most developed capital capitalist countries, the concentration of production and capital intensive at the same time, emerging to a large number of SMEs. The one hand, large enterprises are more and more, on the other hand more and more small and medium enterprises. The United States every year, 56 million SMEs in the newly established, at the same time there are about 56 million SMEs collapse, but in general terms, the number of newly founded small and medium-sized enterprises is always greater than the number of failure, namely, number of SMEs was an increasing trend. Like the United States economy is highly developed production and high capital intensity countries, SMEs are still a force to be reckoned with, its internal controls can not be ignored. As an effective way to address a variety of potential problems, internal control of U.S. companies experienced the process from dispersed to unity, from scattered to the system. Internal control has been the U.S. government regulatory authorities, enterprises and research organizations as an important means to ensure the realization of business objectives, reliability of financial reporting laws and regulations to comply with. Enron in 2001 after a series of financial fraud on the one hand to the government regulators. To great pressure, forcing it to strengthen the internal control requirements, while on the other hand, makes the theoretical circles also began to reflect on the problems in the theoretical study and practice of internal controls, on the basis of existing research results, internal control system analysis and research. SMEs in the United States has its own characteristics, so the internal control also has its own course of development. Within the SME management to contain