2008年全球金融危机的爆发使得中小企业经营环境恶化,充分暴露了中小企业内部会计控制存在诸多方面的问题。目前,规范中小企业的内部会计控制已成为难点问题。为此,主要阐述了金融危机下中小企业内部会计控制环境体系构建中存在的问题,并对中小企业内部会计控制环境体系的构建在控制环境、控制要素的设计作了具体分析。 The outbreak of the global financial crisis in 2008 worsened the operating environment for SMEs and fully exposed many problems in SME internal accounting controls. At present, regulating the internal accounting control of SMEs has become a difficult issue. To this end, the paper mainly elaborates the problems existing in the construction of internal accounting control environment system for SMEs in the financial crisis, and makes a concrete analysis of the design of control environment and control elements of the internal accounting control environment system in SMEs.