近年来,我国小企业发展迅速,数量众多,其在上交税金、解决劳动力就业等方面都做出了不可磨灭的贡献,在我国国民经济中所占地位日益重要。但大量小企业内部控制乏力,发展质量堪忧。正确分析问题,建立良好的企业内部控制不仅能规范企业经营管理活动,还能改善企业会计信息质量。 In recent years, the small enterprises in our country have developed rapidly and are numerous in number. They have made indelible contributions in paying taxes and finding employment in the labor force, and their positions in our national economy are increasingly important. However, the internal control of a large number of small businesses is weak and the quality of development is worrying. Correct analysis of the problem, the establishment of a good internal control of enterprises not only regulate business management activities, but also improve the quality of corporate accounting information.