摘要:改革開放給我國中小企業帶來了巨大的發展機會。近年來，中小企業奮起直追，發展非常迅速，已經成為我國經濟的重要組成部分。然而在發展的同時，環境帶來的變動性的、不確定性的因素也在增加，所以企業應該更加重視自身的管理，來面對新的機遇與挑戰。內部審計在企業內部管理系統中起著舉足輕重的作用，它是對會計的控制和再監督。但內部審計的作用在中小企業內部并沒有得到很好的發揮。文章在回顧內部審計概念的基上，總結了內部審計的特點，探討了內部審計的目的及意義，為提高中小企業內部審計的水平以適應復雜多變的外部環境提供了理論支持。我國中小企業內部審計還需要走一段艱巨的道路，因此，文章主要對中小企業內部審計存在的若干重要問題進行探討，提出建立和完善我國中小企業內部審計機制的對策，包括管理人員要在觀念上重視、建立合理的內部審計機構、突出審計服務管理的作用、強化內部審計對內部控制的監督、提高審計人員素質，制定相關法律等措施。希望這些舉措可以給中小企業內部審計提供啟迪與幫助，完善企業內部審計制度。

關鍵詞：中小企業；內部審計；問題；改善

ABSTRACT:Since the policy that reform and opening up has been carried out, small and medium-sized enterprises have developed rapidly in China. They are playing an important role in the national economy. At the same time, the global economic environment brings the small and medium-sized enterprises profound change such as complexity, dynamic and uncertainty. Enterprises in our country are faced with a more complex field, which is becoming more and more vast. It is very necessary to implement internal audit in the enterprise internal management system .Internal audit is the supervision of the accounting. However, internal audit hasn’t been carried out very well in small and medium-sized enterprise. On the basis of the reviewing of concept, this article summarizes the characteristics and discusses the purpose and significance of  internal audit activity. The setting up of institutions of internal audit in small and medium-sized enterprise can’t meet the requirements of modern enterprises both in the construction of regulations and staff's quality. Through discussing some important problems of internal audit ,the article aims at establishing and completing internal audit mechanism in small and medium-sized enterprise, including being taken seriously by managers, establishing a sound internal audit institutions, highlighting the role of the audit management, strengthening the supervision of the internal audit over the internal control, improving the quality of the auditors ,making the related legal measures. The measures will provide new ideas and methods for the enterprise to strengthen and improve management, which can help enterprises to improve the comprehensive competitiveness and seek a place in the fierce market competition.

Keywords: Small and medium enterprises; internal audit; problems; improvement