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我国中小企业在社会经济发展中占据着重要地位,在保持社会稳定和扩大就业方面发挥着重要作用。然而,近年来中小企业的内部控制问题也开始凸现。目前专门针对中小企业的内部控制框架体系还不完善,有些中小企业还没有意识到内部控制的重要性,有的虽然建立了内部控制,但是实施的效果并不理想,严重阻碍了中小企业的发展。本文通过对其内控问题的分析,进一步提出内控改进的建议和对策,以期能使中小企业优化内部控制,健康发展。
China’s small and medium-sized enterprises occupy an important position in the social and economic development and play an important role in maintaining social stability and expanding employment. However, the issue of internal control of SMEs has also begun to emerge in recent years. At present, the internal control framework for SMEs is still not perfect. Some SMEs are not aware of the importance of internal control. Some have established internal control, but their implementation is not satisfactory and seriously hinders the development of small and medium-sized enterprises . Based on the analysis of its internal control problems, this paper further puts forward suggestions and countermeasures for the improvement of internal control so as to enable SMEs to optimize internal control and develop healthily.