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2014年1月9日,福建诺奇股份有限公司正式于香港联合交易所有限公司主板上市,给众多中小企业的发展带来了新的冲击和启示。本文基于内部控制的视角,分别从内部控制环境、风险控制水平、控制活动三个方面分析诺奇发展的特色,对诺奇公司与众多中小企业的发展进行对比分析,启示中小企业应注重内部控制,在加强内控体系建设的过程中,结合企业特色创造出本企业独有的竞争优势。
On January 9, 2014, Fujian Nuoqi Co., Ltd. formally listed on the main board of The Stock Exchange of Hong Kong Limited, bringing a new impact and enlightenment on the development of many small and medium-sized enterprises. Based on the perspective of internal control, this article analyzes the characteristics of Nuoqi development from three aspects of internal control environment, risk control and control activities respectively. It compares and analyzes the development of Nuo Qi and many small and medium-sized enterprises. It shows that SMEs should pay attention to internal control In the process of strengthening the construction of the internal control system, the unique competitive advantage of the enterprise was created in the light of its features.