摘要:內部控制的根本目的在于加強企業管理、合理分權；保證會計資料的真實合法、保護企業財產的安全完整。從當前實際看,許多中小企業的內部控制問題非常突出,進而影響了中小企業的經濟效益,阻礙了中小企業的發展。因此，對當前中小企業存在的一些問題進行探討就顯得非常必要。

　　　本文從內部控制的內涵出發，對中小企業內部控制的幾個關鍵問題進行了探討，并對目前中小企業內部控制存在的問題，進一步提出建議和措施。

關鍵詞：內部控制,控制環境,控制目標

Abstract:With the development of economy, small and medium-sized enterprises in China's national economy plays a more and more important role, and internal control system is to show the enterprise in order to ensure the effective business activities, to protect the safety and complete enterprise assets, prevent, found and correct the mistakes and fraud, and ensure that the accounting information authenticity, legality and complete and to develop and implement the policies and procedures. The basic purpose of internal control is to strengthen the enterprise management, reasonable decentralization; Ensure that the accounting information is true legal, protection enterprise property safety integrity. From the actual look, many small and medium-sized enterprise internal control problem is very outstanding, affecting the small and medium enterprise economic benefits, hindered the development of small and medium-sized enterprises. Therefore, the small and medium-sized enterprises to some existing problems are discussed is very necessary. 

　　　This article from the connotation of the internal control of small and medium-sized enterprise internal control of some of the key problem was discussed, and the small and medium-sized enterprises at present internal control problems, puts forward the Suggestions and measures. 

Key words : the internal control ,control the environment ,control goals

　　　隨著當今經濟的發展，中小企業在我國國民經濟中起著越來越重要的作用，而內部控制制度是指企業為了保證業務活動的有效進行，保護企業資產的安全和完整，防止、發現以及糾正錯誤和舞弊，保證會計資料的真實、合法和完整而制定和實施的政策與程序。

　　　企業是現代化社會中最重要的經濟組織，沒有一個完善，科學的內部控制制度，其經濟活動就不能取得預期效果。大量的管理實踐證明：得控則強，失控則亂，無控則亂。因而內部控制成為衡量現代企業管理水平的重要標志。企業應從實際出發，按照企業管理系統要求，實事求是地建立自我調整，檢查和制約的內部控制體系，并形成一個健全完整、運行靈活的內部控制網絡系統。這既是企業組織管理的客觀要求，也是企業生產經營順利運行的根本保障一起成為市場競爭主體的重要保證。