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中小企业是我国国民经济的重要组成部分,是推动我国经济社会发展的重要力量,但中小型企业因其产出规模小、人员较少,而且由于一般身兼数职,资本和技术构成比例较低、资金缺乏等因素,使得中小企业管理缺乏内部控制的观念,亦或是将内部控制制度视为一纸空谈,因而使内部控制成为中小企业管理工作中的盲点,从而增加了企业的经营风险,降低了实现企业经营目标的保障,、进一步完善和改进中小型企业的内部控制系统,已经成为中小企业未来工作的重点。加强中小企业内控制度的建设及完善切实可行、行之有效的内部控制制度对中小型企业的生存和未来发展有着重大意义,这一点已成为大家的共识。
Small and medium-sized enterprises are an important part of our national economy and an important force in promoting economic and social development in our country. However, small and medium-sized enterprises, because of their small-scale output and their small number of personnel, generally have more posts, more capital and more technical composition Low, lack of funds and other factors, making SMEs lack the concept of internal control, or the internal control system as a piece of paper, so that internal control SME management has become the blind spot, thus increasing the business risk , Reducing the guarantee for achieving business objectives and further improving and improving the internal control system for small and medium-sized enterprises have become the focus of the future work of small and medium-sized enterprises. Strengthening the Construction and Improvement of the Internal Control System for SMEs It is a consensus that practical and effective internal control systems have great significance for the survival and future development of small and medium-sized enterprises.