摘要
近年来，中小型企业作为市场经济的主要参与者，对确保我国国民经济适度增长、缓解就业压力、优化经济结构等具有重要的意义，在活跃市场和促进国民经济发展中起着不可取代的作用。但是，我们也随处可见许多中小型企业的寿命并不长，导致其原因有很多，内部控制就是其中一个重要的因素。为确保我国国民经济适度增长、缓解就业压力、优化经济结构等具有重要的意义，内部控制在活跃市场和促进国民经济发展中起着不可替代的作用。内部控制也是人们普遍关注的问题之一。中小型企业想要持续健康的发展必须要重视内部控制的建设与发展，本文针对问题提出解决对策，加强中小企业内部控制的设计原则和对策建议。深入细节，建立系统、科学、全面的内部控制体系。
关键词 中小企业；内部控制；问题；对策；
目录
摘要1
引言...........1
一中小企业内部控制概述······························································1
（一）企业内部控制的概述····························································1
（二）中小企业的特点········································································1
二我国中小企业内部控制存在的问题分析·····································2
（一）对内部控制不够重视，对其认识不足·····································2
（二）岗位不分离，缺乏相互牵制······································2
（三）内部审计弱，外部监督不足········································2
（四）内部控制制度缺失或不完善·····························································································2
（五） 会计机构与会计人员设置不符合会计规范，会计人员综合素质偏低·····················································································2
三 中小企业内部控制所存在的问题的对策······································3
（一）提高企业全体员工对内部控制的认识，造就良好的内控环境·········································································································3 （二）设置内部控制结构，造就良好的内控环境················································································································3
(三)在中小企业中建立起行之有效的内部控制制度················································································································3
（四）建立科学高效的内部管理机制················································································································3
（五）建立健全内部稽核制度，内部审计再监督················································································································3
参考文献4
致谢.5
