目 录
内容摘要····································································2
一、内部控制概述····························································3
（一）内部控制的形成背景·················································3
（二）内部控制的影响因素·················································3
（三）内部控制的基本规范·················································4
二、目前我国中小企业内部控制的现状··········································4
（一）我国中小企业内部控制的现状及原因分析·······························4
（二）缺乏内部控制制度所带来的风险·······································5
三、 针对目前我国中小企业内部控制制度存在问题的对策·························6
（一）根据企业文化特点和员工习惯的行为方式来寻找最为有效的治理结构·······6
（二）内部控制在制定和执行上都需要抓住“人”这一核心·····················7
（三）充分认识到内部控制的重要性和实际意义·······························7
（四）中小企业对会计机构的工作职能的分配需要视企业的规模和业务状况而定···7
四、结论······································································7
参考文献·····································································8
内 容 摘 要
改革开发以后，我国经济迅速发展，我国实现了从站起来、富起来，到现阶段的努力逐步实现强起来的中国梦。伴随着我国经济的发展，及政府“大众创业，万众创新”的政策支持下，中小企业迅速发展，现已成为推动我国经济持续、快速、健康发展的重要力量。在新形势下，中小企业特别是民营企业的发展也面临了更加严峻的挑战，如何抓住机遇，做大做强成为更多中小企业需要思考的问题。通过分析更多中小企业发展缓慢，难以做大做强的原因，我们不难发现，中小企业内部控制制度的缺失及缺乏，导致企业管理混乱，严重影响了企业的发展。因此，加强企业内控制度的宣传，促进企业内部控制制度的制定、遵守、执行，提高企业的管理水平成为中小企业发展壮大的坚强后盾。本文中对中小企业内部控制的现状进行分析研究，并提出了相应的对策，希望对中小企业内部控制制度的完善起到一定的作用。
关键词：中小企业；内部控制；问题；对策
