Internal Control Framework for Small and Medium-sized Enterprises in China Based on the Cost-effective Principle

被引：0
|
作者：
Niu Yawen [1 ]
机构：
[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China
来源：
Proceedings of the Second International Symposium - Management, Innovation and Development | 2015年
关键词：
Internal control; Small and medium-sized enterprises; Cost-effective principle; 2013 COSO internal control integrated framework;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The small and medium-sized enterprises in China are presenting development features of high speed and great risks, which announce the urgent demand for the construction of internal control framework based on cost-effective principle. This article aims to provide suggestions for the small and medium-sized enterprises in China according to 2013 COSO internal control integrated framework, taking cost-effective principle as a priority.
引用
收藏
页码：491 / 496
页数：6
相关论文
共 50 条
  • [1] Cost control for small and medium-sized enterprises (SMEs)
    Song, Lei
    [J]. Journal of Chemical and Pharmaceutical Research, 2014, 6 (05) : 409 - 412
  • [2] A Framework for Effective Implementation of Lean Production in Small and Medium-sized Enterprises
    Belhadi, Amine
    Touriki, Fatima Ezzahra
    El Fezazi, Said
    [J]. JOURNAL OF INDUSTRIAL ENGINEERING AND MANAGEMENT-JIEM, 2016, 9 (03): : 786 - 810
  • [3] Analysis on the Problems in the Internal Control in Small and Medium-Sized Enterprises and Countermeasures
    Gao, Yurong
    [J]. PROCEEDINGS OF THE 2018 2ND INTERNATIONAL CONFERENCE ON EDUCATION, ECONOMICS AND MANAGEMENT RESEARCH (ICEEMR 2018), 2018, 182 : 495 - 497
  • [4] Internal Controls Defections of Small and Medium-sized Enterprises
    Zheng, Yi
    [J]. PROCEEDINGS OF THE 2016 2ND INTERNATIONAL CONFERENCE ON ECONOMY, MANAGEMENT, LAW AND EDUCATION (EMLE 2016), 2016, 20 : 256 - 259
  • [5] Framework for Sustainability Assessment of Small and Medium-Sized Enterprises
    Pusnik, Matevz
    Sucic, Boris
    Al-Mansour, Fouad
    Crema, Luigi
    Cozzini, Marco
    Mahbub, Shahriar
    Holzner, Christoph
    Kohlmaier, Johannes
    [J]. SDEWES: THE 8TH CONFERENCE ON SUSTAINABLE DEVELOPMENT OF ENERGY, WATER AND ENVIRONMENT SYSTEMS, 2014, 42 : 121 - 126
  • [6] Impact of Internal Control on Fraud Reduction in Small and Medium-sized Enterprises in Myanmar
    Khaing, May Thin
    Oo, Myo Zin
    Khaing, Win
    Singh, Amarjeet
    Lwin, Khin Sandar
    [J]. ST THERESA JOURNAL OF HUMANITIES AND SOCIAL SCIENCES, 2022, 8 (02): : 77 - 88
  • [7] THE IMPACT OF INTERNAL CONTROL ON PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES IN AN EMERGING ECONOMY
    Nguyen To Tam
    Le Anh Tuan
    [J]. ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL, 2021, 16 (02): : 367 - 389
  • [8] The Hygiene Factor of Growth for Small and Medium-sized Enterprises: An Internal Control Perspective
    Song Weiwei
    [J]. ENTERPRISE GROWS IN SUSTAINING EFFICIENCY AND EFFECTIVENESS, CONFERENCE PROCEEDINGS, 2009, : 22 - 26
  • [9] Small and Medium-Sized Enterprises and Family Business in China
    不详
    [J]. MANAGEMENT AND ORGANIZATION REVIEW, 2022, 18 (02) : 214 - 215
  • [10] A STUDY OF THE STRATEGY FOR LOGISTICS COST CONTROL IN SMALL AND MEDIUM-SIZED STEEL ENTERPRISES
    Gao Qingxuan
    Yi Shuping
    Zhou Mingxi
    Zhang Yu
    [J]. JOURNAL OF ADVANCED MANUFACTURING SYSTEMS, 2008, 7 (02) : 287 - 290
12345