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As the progress for the economic integration all over the world is accelerated further and the socialist market economy in China receives a development at a high speed, Chinese medium and small sized enterprises attain a very rapid growth and the position of these enterprises also get increasingly more obvious in the national economy in current China at the same time.Therefore, it can be said that the medium and small sized enterprises not only exert a promoting role in the development of the national economy and simultaneously prove to be increasingly more important.Under the current situation in China, however, the medium and small sized enterprises also expose a great number of their problems in the process of development at the moment they are receiving a fairly swift development in society.One of the typical problems in the development of Chinese medium and small sized enterprises that the internal control within these enterprises should be strengthened are necessary to be resolved within a short time.In this paper, the author mainly carries out an analysis and research on the current situation of the medium and small sized enterprises in China and hence puts forward some suggestions to improve such a situation.Through this paper, it is expected by the author that this will make a small contribution to the smooth, steady and healthy development of the medium and small sized enterprises in China in the future.