Abstract
Internal control is an important sign of evaluating contemporary enterprise management. Sturdy internal control is an efficient solution to kinds of potential problems for enterprises. But nowadays, theories on internal control are dissimilar and have long way to go before they come to a perfect integration in our country. Small and medium private enterprises have grown rapidly in recent years and have become one of the most important parts of socialist market economic. On the other hand, they are poor in quality and have a very short lifecycle. Undeveloped market economic、together with neglect of internal control and imperfect、unsuitable internal control lead to this situation. In order to build a highly efficient internal control system, small and medium private enterprises in should unify guidelines and principles, build up a whole frame, improve internal control system and maintain quality of accounting information. These are meaningful to improving enterprises’ management structure and information delivering system, protecting investors’ legal right and making the capital market run efficiently.
This dissertation introduces theories on internal control at first, and then does some researches and studies on problems existing in internal control of small and medium private enterprises in Pearl River Delta, especially on problems that existing in Shangying Design Costume Studio and try to present solutions through analysis. By looking into the problems, find out the main reasons that lead to ineffective internal control.
At last, the dissertation point out that only by learning more about internal control ,paying more attention to it , improving environment and setting up appropriate principles for internal control can the enterprises benefit from internal control and improve itself.
Key words:：Pearl River Delta, small and medium private enterprise, internal control
