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企业内部控制经历了内部牵制——内部控制制度——内部控制结构——内部控制整合框架的演进过程。我国中小民营企业的内部控制尚处于内部控制制度阶段。要应加快中小民营企业内部控制建设的发展,建立中小民营企业内部控制建设的整体框架,可从完善中小民营企业的组织结构和建立健全内部控制制度两个方面入手。
The internal control of the enterprise has undergone the internal control - the internal control system - the internal control structure - the evolution of the internal control integration framework. The internal control of small and medium private enterprises in our country is still in the stage of internal control system. It is necessary to speed up the development of internal control in small and medium-sized private-owned enterprises and set up an overall framework for the internal control of small and medium-sized private-owned enterprises. It can start from two aspects: perfecting the organizational structure of small and medium-sized private-owned enterprises and establishing and perfecting the internal control system.