* * Domestic research status: * *
1.** research motivation and background: * * with the rapid development of small and medium-sized enterprises in China, the establishment and improvement of internal control system is becoming more and more important. Domestic research mainly focuses on the role of internal control system of small and medium-sized enterprises in risk management, corporate governance and financial reporting transparency.
2.** Construction and implementation of internal control system: * * Many studies pay attention to the construction and implementation process of internal control system of small and medium-sized enterprises, and explore the framework and methods of internal control system suitable for different types of small and medium-sized enterprises.
3.** Impact of internal control on business performance: * * Part of the study focuses on the impact of internal control system on business performance of small and medium-sized enterprises, including the relationship between financial performance and market performance.
4.** Defects and problems of internal control: * * Some studies have revealed the problems that the internal control system of small and medium-sized enterprises may face in practice, such as insufficient human resources and difficulties in implementation.
* * Present situation of foreign research: * *
1.** Challenges faced by internal control of small enterprises: * * Foreign studies pay attention to the implementation of internal control system of small enterprises, such as limited resources and lack of knowledge. At the same time, it also discusses how small enterprises can overcome these challenges.
2.** Internal control and entrepreneurship: * * Part of the study focuses on the influence of internal control system on entrepreneurship and innovation of small and medium-sized enterprises, and how internal control balances the relationship between management and innovation.
3.** Regulatory compliance requirements: * * Foreign studies emphasize the role of the internal control system of SMEs in meeting regulatory compliance requirements, especially in the financial field.
4.** Cross-country comparison: * * International research also involves the differences in internal control systems of small and medium-sized enterprises in different countries and regions, and the impact of these differences on enterprise performance and governance.
Generally speaking, the research on the internal control system of small and medium-sized enterprises focuses on the establishment, implementation, impact on enterprise performance and differences in specific industries and countries. These studies are helpful to provide a better internal management framework for SMEs and promote their sustainable development. Please note that this is only an overview, and the actual research situation may change over time.