摘要：在當今經濟環境下，我國中小企業得到了迅速的發展，并且在國民經濟中占據了重要的地位，成為了我國經濟增長、吸收勞動力就業與維護社會穩定的關鍵力量。然而，市場經濟的迅猛發展造就了激烈的市場競爭環境，一個方面的缺陷就足以被市場淘汰。我國中小企業由于種種主觀及客觀原因，平均壽命一般只有3年左右。內部控制是現代企業管理的重要手段，對于企業防范風險、減少不必要的損失及提高資本獲利能力具有非常積極的作用。想要讓中小企業得以平穩長久地健康發展，提高自己的行業競爭能力與經營獲利能力，建立科學完善的內部控制體系是必不可少的。同時，我國的內部控制現狀也能隨著中小企業內控制度的不斷規范而得以改善，因此研究中小企業內控問題，提出積極有效的建議是有著重要的現實意義的。本文針對我國中小企業內部控制問題的現狀進行分析，找出產生其問題的主要原因，并探討完善其內部控制制度，加強內部控制監督的有效措施。

關鍵詞：中小企業  內部控制  問題  對策

Abstract: In today's economic environment , SMEs in China has been rapid development , and occupy an important position in the national economy , has become China's economic growth , employment and labor absorption key force in maintaining social stability . However, the rapid development of the market economy has created a highly competitive market environment , one aspect of the defect is enough to be out of the market . SMEs in China due to various subjective and objective reasons, the average life expectancy generally only about three years . Internal control is an important means of modern enterprise management, enterprise risk prevention for reducing unnecessary losses and to improve the profitability of capital has a very active role. Want to make SMEs to long-term stable and healthy development of the industry to improve their competitiveness and profitability of operations , the establishment of scientifically sound internal control system is essential. Meanwhile, the status of internal control can continue to regulate SMEs with the internal control system and improved , so internal problems of SMEs to actively put forward effective proposals are of great practical significance . SMEs in this paper for the status quo analysis of internal problems , find out the main reason for their problems , and to explore to improve its internal control system, and effective measures to strengthen internal control oversight .

Keyword: Internal controls   SME  issues  countermeasures