随着我国经济的不断发展,中小企业会计内部控制发挥了越来越重要的作用。但长期以来重经营轻管理,内部控制现状不容乐观,制约着中小企业的长足发展。因此,加强中小企业内部控制,提升其管理水平的问题不容忽视,本文阐述了中小企业内部控制普遍存在的问题并提出对策建议。 With the continuous development of our economy, the internal control of SMEs has played an increasingly important role. For a long time, however, heavy management of light management, the status quo of internal control is not optimistic, restricting the rapid development of small and medium enterprises. Therefore, the problem of strengthening the internal control of SMEs and improving their management level should not be overlooked. This article elaborates the problems that exist in the internal control of SMEs and puts forward countermeasures and suggestions.