Abstract

With the rapid development of computer, network and communication technology, the degree of social information is constantly improving. The small and medium-sized enterprise informatization and internal control environment, risk assessment, control activities, information and communication, internal oversight system closely, it is changing the business environment for SMEs, bring opportunities at the same time to control the construction of small and medium-sized enterprises, to small and medium-sized enterprises has brought new challenges. Informatization is the effective use of information technology and information resources, a comprehensive transformation of various production and business activities of enterprises, full development, production and business activities by business people, financial and material resources and enterprise internal and external information resources, reduce production and management costs, improve economic efficiency, make the enterprise production, design and business, management, procurement, warehousing and other comprehensive implementation of process automation and intelligent. The development and application of modern information technology to enable SMEs to break the bottleneck of their own development, but also give out the internal control risk. Therefore, to explore the internal control strategy under the information environment has become an urgent demand for the sustained and healthy development of small and medium sized enterprises. Based on the discussion of the information environment of internal control in small and medium-sized enterprises, focusing on promoting the small and medium-sized enterprise informationization environment control strategies are discussed.

Keywords: informatization; SMEs; internal control