中小企业在我国经济发展过程中正发挥着越来越重要的作用,其内部控制不健全等问题,却严重限制和阻碍了其发展,于是完善中小企业内部控制显得十分必要与紧迫,而且意义重大。但是当前中小企业内部控制问题很多,如果不分主次地去解决,很难找到症结与要害,难以取得明显效果。因此,要更快、更有效地完善中小企业内部控制,必须首先确定应当关注的重点问题,然后对症下药,逐一攻克。本文首先分析了完善中小企业内部控制所应关注的重点,其次针对这些重点提出了若干具体措施。 Small and medium-sized enterprises are playing an increasingly important role in the economic development of our country. Their internal control is not perfect and so on. However, the development of SMEs is severely restricted and hindered. Therefore, it is necessary and urgent to improve the internal control of SMEs, and it is of great significance. However, there are many problems in the internal control of SMEs. If they are resolved in all aspects, it is hard to find the crux of the problem and it is difficult to achieve any significant results. Therefore, to improve the internal control of SMEs faster and more effectively, we must first identify the key issues that should be paid attention to, and then make the right decisions and tackle them one by one. This article first analyzes the key points that should be paid attention to in perfecting the internal control of SME, and then puts forward some concrete measures according to these important points.