一、中小企业以及内部审计的内涵(一)中小企业所谓中小企业,其实是一个相对的概念,是针对同行业中的大企业而言,生产规模比较小的企业。不同的国家对于中小企业有不同的规定,即使是一个国家内部,也可能因为中小企业的类型不同,组织形式不同,对中小企业的标准也就不同。因此我们很难下一个清晰准确的中小企 I. Content of SMEs and Internal Audit (I) SMEs The so-called small and medium-sized enterprises are in fact a relative concept. They are aimed at large enterprises in the same industry and are relatively small-scale enterprises. Different countries have different requirements for small and medium-sized enterprises. Even within a country, the standards of small and medium-sized enterprises may differ because of different types of SMEs and different forms of organization. Therefore, it is very difficult for us to find a clear and accurate SME