摘要:中小企业是我国国民经济的重要组成部分，对推动市场经济发展有着积极作用，正逐步成为发展社会生产力的主力军，已成为解决就业、维护经济和社会稳定的重要力量。同样中小型企业是大型企业不可缺少的伙伴和助手，且在农村经济中处于主体地位。而内部控制制度又在企业的发展中起到了极其重要的作用。它影响着企业的经济效益，且有助于管理层实现其经营方针，保护单位各项资产的安全和完整，防止资产流失，保证业务经营信息和财务会计资料的真实性和完整性等。但是中小企业的管理者往往忽视了内部控制的重要性，从而影响了整个企业的运营。所以，了解中小企业内部控制制度的现状和存在的问题，并不断完善和加强中小企业的内部控制制度有助于企业持续、健康地发展。

关键词：中小企业  内部控制制度  问题  完善

ABSTRACT:SMEs are an important part of China's national economy, it has a positive role in promoting the development of market economy, is gradually becoming the main force in the development of social productive forces, has become an important force to solve the employment, maintain economic and social stability.The same small and medium-sized enterprises are indispensable partners of large enterprises and assistants, and in a dominant position in the rural economy. Internal control system has played an extremely important role in the development of enterprises. It affects the economic efficiency of enterprises, and to help management to achieve its operating principle, to protect the safety and integrity of the unit's assets, prevent the loss of assets, to ensure the authenticity and integrity of business information and financial data. However, managers of SMEs and medium-sized enterprises tend to ignore the importance of internal control, thus affecting the operation of the entire enterprise. Therefore, to understand the current situation and problems of SMEs the internal control system, and continue to improve and strengthen the internal control system of the SMEs contribute to sustainable and healthy development.

Keywords：SMEs，internal control system，issue，perfect