一、中小企业内部控制现状(一)内部控制制度不健全多数中小企业的内部控制制度不够全面,未建立完整的内部控制体系。内部控制制度的设计尚未覆盖所有的部门和人员,未涉及企业各个业务领域和各个操作环节。由于企业会计工作秩序混乱造成会计信息失真、由于管理制度缺位造成各部门之间没有约束和牵制、由于企业负责人的内部控制 First, the status of internal control of SMEs (I) The internal control system is not perfect Most of the internal control system for SMEs is not comprehensive enough and a complete internal control system has not been established. The design of the internal control system has not covered all departments and personnel, and has not involved various business areas and various operational aspects of the enterprise. Due to the disorderly accounting of enterprise accounting, accounting information is distorted, due to lack of management system, there is no restriction and diversion between departments, and the internal control of the person in charge of the company.