摘要：在当今经济环境下，我国中小企业得到了迅速的发展，并且在国民经济中占据了重要的地位，成为了我国经济增长、吸收劳动力就业与维护社会稳定的关键力量。然而，市场经济的迅猛发展造就了激烈的市场竞争环境，一个方面的缺陷就足以被市场淘汰。我国中小企业由于种种主观及客观原因，平均寿命一般只有3年左右。内部控制是现代企业管理的重要手段，对于企业防范风险、减少不必要的损失及提高资本获利能力具有非常积极的作用。想要让中小企业得以平稳长久地健康发展，提高自己的行业竞争能力与经营获利能力，建立科学完善的内部控制体系是必不可少的。同时，我国的内部控制现状也能随着中小企业内控制度的不断规范而得以改善，因此研究中小企业内控问题，提出积极有效的建议是有着重要的现实意义的。本文针对我国中小企业内部控制问题的现状进行分析，找出产生其问题的主要原因，并探讨完善其内部控制制度，加强内部控制监督的有效措施。

关键词：中小企业  内部控制  问题  对策

Abstract: In today's economic environment , SMEs in China has been rapid development , and occupy an important position in the national economy , has become China's economic growth , employment and labor absorption key force in maintaining social stability . However, the rapid development of the market economy has created a highly competitive market environment , one aspect of the defect is enough to be out of the market . SMEs in China due to various subjective and objective reasons, the average life expectancy generally only about three years . Internal control is an important means of modern enterprise management, enterprise risk prevention for reducing unnecessary losses and to improve the profitability of capital has a very active role. Want to make SMEs to long-term stable and healthy development of the industry to improve their competitiveness and profitability of operations , the establishment of scientifically sound internal control system is essential. Meanwhile, the status of internal control can continue to regulate SMEs with the internal control system and improved , so internal problems of SMEs to actively put forward effective proposals are of great practical significance . SMEs in this paper for the status quo analysis of internal problems , find out the main reason for their problems , and to explore to improve its internal control system, and effective measures to strengthen internal control oversight .

Keyword: Internal controls   SME  issues  countermeasures