中小企业在我国国民经济中起着举足轻重的作用。但其内部控制制度不健全,而内部控制制度是加强中小企业内部管理,提高经济效益的重要保证。目前内部控制已成为制约中小企业发展的重要因素之一,为了使中小企业合理、合法、合规、健康有序的发展,中小企业亟待加强内部控制。 Small and medium-sized enterprises play an important role in our national economy. However, its internal control system is not perfect, while the internal control system is an important guarantee for strengthening the internal management of SMEs and improving economic efficiency. At present, internal control has become one of the important factors restricting the development of SMEs. To make SMEs reasonable, lawful, compliant and healthy and orderly development, SMEs urgently need to strengthen internal control.