中小企业在我国经济发展过程中正发挥着越来越重要的作用,然而在内部管理控制上,许多中小企业管理体制不顺,控制力度薄弱;在内部会计控制上,许多中小企业对于内部会计控制制度不够重视,虽然建立了会计控制制度,但制度设计不合理、不健全,会计控制监督缺乏力度。针对内部控制的现状及发展趋势,提出解决对策。 SMEs are playing an increasingly important role in the process of economic development in our country. However, in internal management and control, many SME management systems are not smooth and control is weak; in internal accounting control, many SMEs have internal accounting control system. Not enough attention, although the establishment of the accounting control system, but the system design is irrational, unsound, lack of supervision of accounting control. According to the current situation and development trend of internal control, we propose solutions.