在我国的经济与社会发展中,中小企业在我国经济社会中具有重要的战略地位。但长期困扰中小企业发展的内部控制问题变得越来越突出。本文通过中小企业和大型企业在内部控制方面的比较,研究如何从财务风险控制的角度,利用财务分析完善中小企业的内部控制制度,这对相关企业具有一定的政策启示意义。 In our country’s economic and social development, SMEs have an important strategic position in China’s economy and society. However, the issue of internal control, which long plagued the development of SMEs, has become increasingly prominent. Through the comparison of internal control of SMEs and large enterprises, this paper studies how to use financial analysis to improve the internal control system of SMEs from the perspective of financial risk control, which has certain policy implications for related enterprises.