在现代企业管理中,内部控制作为企业生产经营活动的自我调节和自我约束的内在机制,处于企业的重要位置。内部控制的健全、实施与否,是企业成败的关键。当前,我国中小企业已经逐渐认识到内部控制的重要性,着手建立并完善内部控制制度。但是企业的内部控制仍然存在许多问题,进而影响了中小企业的经济效益,阻碍了中小企 In modern enterprise management, internal control, as an internal mechanism of self-regulation and self-restraint of production and business activities, is in an important position of the enterprise. The sound internal control, implementation or not, is the key to business success. At present, the SMEs in our country have gradually realized the importance of internal control and started to establish and perfect the internal control system. However, many problems still exist in the internal control of enterprises, which in turn has affected the economic benefits of SMEs and hindered SMEs