近年来,中小企业发展迅猛,在国民经济中发挥举足轻重的作用。但是由于其自身受到生产规模、资本和技术、人员综合素质等因素影响,使得中小企业在业务迅速发展的同时,自身的经营管理特别是财务核算及内部控制方面存在着与自身发展和市场不相适应的问题,制约了企业的进一步发展。如何建立和完善中小企业的内部控制,是我们非常关注的问题。 In recent years, SMEs have been developing rapidly and have played a pivotal role in the national economy. However, due to its own production scale, capital and technology, the overall quality of personnel and other factors, making SMEs in the rapid development of business at the same time, its own business management, especially in financial accounting and internal control there and its own development and market is not Adapt to the problem, restricting the further development of enterprises. How to establish and improve the internal control of SMEs is a matter of great concern to us.