摘要：近年來，隨著市場經(jīng)濟(jì)的飛速發(fā)展，中小企業(yè)在國民經(jīng)濟(jì)發(fā)展中扮演著越來越重要的角色。然而，在經(jīng)濟(jì)高速發(fā)展的同時，會計造假卻有愈演愈烈之勢，特別是在2007年美國次貸金融危機中，不少中小企業(yè)受到很大沖擊，發(fā)展舉步維艱，同時暴露出了其內(nèi)部會計控制的缺陷。因此，必須完善內(nèi)部會計控制制度的建設(shè)，加強會計監(jiān)督，解決當(dāng)前中小企業(yè)會計秩序混亂、會計信息失真等問題以及規(guī)范企業(yè)會計行為，有利于保護(hù)企業(yè)資產(chǎn)的安全性和完整性，有利于提高企業(yè)會計工作的質(zhì)量以及保障中小企業(yè)的持續(xù)發(fā)展。本文通過國內(nèi)外相關(guān)的研究成果總結(jié)出中小企業(yè)內(nèi)部會計控制的特點，分析目前中小企業(yè)內(nèi)部會計控制存在的問題，結(jié)合實際提出完善中小企業(yè)內(nèi)部會計控制制度的幾點建議。

關(guān)鍵詞：中小企業(yè)；會計控制；建議

Abstract:In recent years,with the rapid development of market economy,small and medium-sized enterprises in the development of national economy plays an increasingly important role.However,with the high-speed economic development,the falsity accounts is getting worse.Especially in 2007 the U.S. subprime mortgage in the financial crisis,many medium and small enterprises have been hit and steps forward dimension so difficult and exposed its internal accounting control of defective.Thus,we must perfect the internal accounting control system construction and strengthening supervision over accounting.To solve the current small and medium-sized enterprise accounting chaos at the distortion of accounting information and to standardize enterprise accounting behavior,the accounting information distortion of standardize enterprise accounting behavior and the important measures, also to protect the security and integrity of the enterprise assets and improve the quality of the work of enterprise accounting and guarantee the sustainable development of the enterprise.This paper summarizes the domestic and foreign relevant research results of the small and medium-sized enterprise internal accounting control characteristic and analyses the small and medium enterprise internal accounting control problems and combined with the practical situation of small and medium-sized enterprises put forward some suggestions to perfect internal accounting control of the system. 

Key Words: small and medium-sized enterprises; the accounting control; suggestions

　　　內(nèi)部會計控制制度的合理設(shè)計和有效施行，依賴于企業(yè)健全的內(nèi)部治理結(jié)構(gòu)所營造的優(yōu)良控制環(huán)境。但還應(yīng)當(dāng)指出的是，現(xiàn)代會計控制制度作為一種先進(jìn)的單位內(nèi)部管理制度已經(jīng)被實踐所證明，得控則強，失控則弱，無控則亂，不控則敗，成為企業(yè)能否生存發(fā)展壯大的必由之路，會計控制制度在現(xiàn)代經(jīng)濟(jì)生活中發(fā)揮著越來越重要的作用。因此，建立和完善內(nèi)部會計控制制度是改進(jìn)法人治理機制的重要保證，也是實現(xiàn)現(xiàn)代公司治理結(jié)構(gòu)、建立現(xiàn)代企業(yè)制度，從而使管理層的戰(zhàn)略目標(biāo)得以實現(xiàn)的重要舉措。