As we all know, the proportion of small and medium-sized enterprises in the national economy has now exceeded 30%, which is an indispensable part of our market economy. In our opinion, improving the audit system for small and medium-sized enterprises and reforming the audit method, in the following aspects Has an important role:
1. For the improvement of local financial institutions, has a great role in promoting. In the past two years, both state and local banks adjusted their policies accordingly in order to promote the development of small and medium-sized enterprises. Financial support such as loans to SMEs started to increase. To a large extent, these financial services, Depends on the credit history of enterprises, business conditions, balance sheets and so on to decide whether to financially support the enterprise, all of these are based on the objective and effective audit results of fairness and fairness.
Therefore, an effective audit of SMEs can promote the improvement of local financial institutions
2. Reduce the burden on national and local governments. In the current circumstances, both state-owned enterprises and SMEs are in the midst of the transition period, and some SMEs often swallow up state-owned enterprises. As a result, this SME does not have such strength, assets. In addition, some local government officials take into account local conditions and the fact that certain enterprises are heavily taxpayers and other factors, and they strongly support these enterprises, both in terms of policies and financial requirements. In fact, if we publicize the results of an effective, objective and fair audit, we can help the government to see the true operation of the enterprise and make sound decisions so as to effectively protect state-owned assets and reduce the burden on local governments. At the same time, effective auditing can reduce tax evasion and tax evasion and increase the revenue of state and local governments.
3. Help to establish investor confidence. Small and medium-sized enterprises in Kazakhstan have always given investors a lot of worries about the issue of honesty and credit. They often vote for money and people have gone without complaint. At present, many similar disputes occur, often ending in the end. In fact, for the moment, under the premise of vigorously introducing foreign capital by the state, this practice will make many investors forget and will only be able to make investors distinguish good and bad enterprises and build confidence if the result of the audit is effective.
Of course, in the process of SME audit, there are many difficulties, the biggest difficulty lies in the transparency and authenticity of the information, The authenticity of the statements released by SMEs is really very worrying. For some family-run management companies, local protection of enterprises, want to obtain their true financial data, it is a very difficult thing. To provide a reasonable and effective audit results, the biggest difficulty now is how to obtain real financial data.
According to the World Bank, the direct share of natural resources in the GDP of Kazakhstan in 2010 was 27.6% (compared to Australia, Canada and Norway, this figure does not exceed 1.5% in the majority of developed countries), while 22.4%, gas – 2.7%, coal – 5.5%, raw materials – 2.5%. Mineral resources and their primary products make up more than 90% of total exports, of which 78% are oil and gas. At the same time, Kazakhstan does not fully use natural ratios.
In the Republic of Kazakhstan, a small and medium-sized business is one of the priority tasks of the state policy. The overwhelming reality defines the economic and political development of the region.Further strengthening of the business environment given exclusive attention in the Message of President RK to the people of Kazakhstan "New Kazakhstan in new world" Currently, a certain base for the development of small and medium-sized businesses has been created in the Republic. The number of registered small businesses in the country increases annually. The share of small and medium-sized businesses in the country's GDP is about 25%, the private sector employs more than 60% of the employed population. However, there is a narrow concentration of small businesses in trade, not in the manufacturing sector. So, more than 46% of active small enterprises is concentrated in trade, repair of motor vehicles and items of household use, 14% in construction, and 12.1% in the field of real estate transactions, renting and services to companies, 10.9 per cent in industry. The current sectoral structure of small business indicates its development mainly in the commercial sphere. Priority sectors of the real sector and small innovative activities are practically not developed. In addition, the majority of entrepreneurs are engaged in the sector of sales of goods of foreign production, which does not fully contribute to the realization of the economic potential of Kazakhstan, since this sector is stable only when the bulk of its enterprises are engaged in production and services. This involves creating favorable conditions for the transition of small and medium-sized businesses in the production sector, as well as strengthening its position in the service sector. To date, the state provides such conditions that business entities have the opportunity to carry out their activities as full participants in the market economy. Competitive and export-oriented industries are at a higher level of business and have much more opportunities. In this regard, new technological enterprises are being created, and cooperation between universities and the industrial sector is being strengthened. Five state programmes have been adopted and are being implemented to support entrepreneurship. The law of Kazakhstan "on private entrepreneurship" was adopted, aimed at creating favorable conditions for the development of entrepreneurship and the creation of a new model of interaction between business and government. At the legislative level, there are tangible tax breaks designed to stimulate the activity of entrepreneurs. In addition, much work has been done to combat corruption and improve taxation. For example, programmes have been developed to combat corruption and accelerate the development of small and medium-sized businesses, and tax legislation has been amended. Numerous bureaucratic obstacles to business creation are gradually being eliminated. In recent years alone, about 350 different subspecies of licensed activity have been reduced. Some licences have been transferred to the regional level and the procedures have been considerably simplified. In recent years, the state has identified this area as the highest priority, allocating significant budgetary resources to support it. And it helps to stimulate and develop the sector. However, despite the measures taken by the state to develop small and medium-sized businesses, serious problems remain in this area.And this hinders the development of this major .The serious problem of the development of small and medium-sized businesses in the Republic is the lack of budget funds intended to support small and medium-sized enterprises. The continuation of this dangerous trend is a deterrent to the introduction of advanced technologies in enterprises or equipment upgrades. The strongest depreciation of fixed assets leads to a decrease in labor productivity in the industry, an increase in the cost of production and, as a consequence, a fall in the overall level of competitiveness of small and medium-sized enterprises in the country.
Kazakhstan is developing a program for the cluster development of the economy, which involves the development of petrochemical, machine-building industries, agro-industrial complex. In this regard, small and medium-sized businesses could direct their investments in these sectors of the economy. In this case, the role of suppliers of goods and services to the larger members of the cluster is assigned to them. And it strengthens this sector. Small and medium-sized businesses could be more actively involved in the development of technology parks, because competing with large foreign companies, it is now more than ever in need of high-tech technologies, new approaches to the production of goods and services, to management. Formation of specialization of the regions and participation of small enterprises in them will contribute to the concentration of production and labor resources, the development of infrastructure areas in conjunction with the formation of clusters, which in turn will be an important step in improving the competitiveness of the processing sector of the economy of the Republic.
- Zhong huijun Some discuss of small and medium sized enterprise audit Technology-Enterprise-Management 2015.6
- Chen shaofang Strengthen the internal audit of SMEs Commercial Accounting 2015.11
- Li jingbiao The development of internal audit—Risk oriented audit Caihuitanxi 2013.6