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我国的中小企业已成为支撑经济增长、吸收就业人口、维护经济和社会稳定的重要力量,其作用和地位随着国有经济战略性调整而日益突出。然而,中小企业的内部控制管理却不容乐观。中小企业规模较小、业务简单、经营灵活、效率较高,但中小企业组织结构单一、规章制度缺失、人才缺乏
China’s SMEs have become an important force supporting economic growth, absorbing the working population and safeguarding economic and social stability. Their role and status have become increasingly prominent along with the strategic readjustment of the state-owned economy. However, SME’s internal control management is not optimistic. Small and medium-sized enterprises are small-scale, simple in business, flexible in operation and high in efficiency. However, the structure of SMEs is single, the rules and regulations are missing, and the shortage of qualified personnel