中小企业的发展,有利于国民经济多样稳定增长、促使社会主义市场繁荣、方便群众生活、增加就业机会和保持社会稳定等方面发挥愈加重要的作用。但是,由于中小企业受财力、人力、管理能力等主客观因素的限制,企业组织体系通常采用垂直管理模式,管理跨度小、幅度窄,内部会计控制不健全,尤其是对内部会计控制的意识未能得到准确理解和认识,严重影响中小企业的持续经营和健康发展。 The development of small and medium-sized enterprises will play an increasingly important role in helping the diverse and stable growth of the national economy, promoting the prosperity of the socialist market, facilitating the life of the people, increasing employment opportunities, and maintaining social stability. However, as SMEs are subject to subjective and objective factors such as financial resources, manpower, and management capabilities, the enterprise organization system usually adopts a vertical management model. The management span is small, the margin is narrow, and internal accounting controls are not perfect, especially the awareness of internal accounting controls. Can get accurate understanding and understanding, seriously affecting the sustainable management and healthy development of SMEs.