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中小企业在我国的国民经济中的地位越来越重要,而内部控制对于中小企业的发展和建立完善的市场经济体系都有着十分重要的意义。但是,目前我国中小企业的内部会计的控制中还存在着许多问题,严重制约着中小企业的发展。本文对中小企业内部会计控制的意义进行分析,找出中小企业内部会计控制存在的问题,从而提出完善我国中小企业内部会计控制的对策。
The status of SMEs in China’s national economy is increasingly important, and internal controls are of great significance to the development of SMEs and the establishment of a sound market economy system. However, there are still many problems in the control of internal accounting for SMEs in China, which seriously restricts the development of SMEs. This paper analyzes the significance of the internal accounting control of small and medium-sized enterprises, finds out the problems existing in the internal accounting control of small and medium-sized enterprises, and puts forward the measures to improve the internal accounting control of small and medium-sized enterprises in China.