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

摘要

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.