受经营规模、财力、人力、经验等因素的限制,小型企业管理体系简单,管理跨度小、幅度窄,尤其是内部控制制度不健全,岗位设置、职责划分交叉重叠现象严重,严重影响着小企业的持续经营和健康发展。主要原因在于:小企业实行家长制管理;机构设置简单、内部组织虚位;内部控制人员素 Due to the constraints of operating scale, financial resources, manpower, experience and other factors, the small-sized enterprise management system is simple, the management span is small and the scope is narrow. In particular, the internal control system is not perfect, job setting and responsibility division overlap seriously, seriously affecting small enterprises The continued operation and healthy development. The main reasons are: the implementation of small business management of patriarchal system; organization is simple, the internal organizational virtual position; internal control personnel