Risks and Preventive Measures of Multinational Operations for Small and Medium-sized Enterprises---Based on the Perspective of Internal Control

摘要

Internationalization for Small and medium-sized enterprises (SMEs) brings the new opportunities and space for the enterprise, but also contains significant risks different from domestic business. The risks of multinational operations for SMEs should be divided into external risks and internal risks on the basis of the characteristics of multinational operations for SMEs. At last we present risk preventive measures based on the five elements of Internal Control Theory.