Standard of small enterprises based on internal control from the accounting information point of view

Compared with the large and medium enterprises, accounting information of small enterprises is produced by circumstances of inadequate internal control. The reasons are that the quality of accounting of small enterprises is impacted by internal control, and then the inadequate internal control is a reasonable choice of the small enterprises based on the costeffective principle. The demanders don´t require the adequate accounting information for small enterprises. So, from the point view of accounting information, the standards of small enterprises should be such enterprises that do not require adequate internal control.