内部控制是为实现经营管理目标、组织内部经营活动而建立的各职能部门之间对业务活动进行组织、制约、考核和调节的方法、程序和措施。我国中小企业发展迅速,但内控管理不容乐观。中小企业需要结合自身特点,优化控制环境,明确控制目标,改善控制技术,并不断完善内部控制系统,提高内部控制的效果。 Internal control refers to the methods, procedures and measures for organizing, restricting, examining and adjusting business activities among various functional departments established to achieve management and management objectives and organize internal business activities. The rapid development of SMEs in our country, but internal control can not be optimistic. SMEs need to combine their own characteristics, optimize the control environment, clear control objectives, improve control technology, and constantly improve the internal control system and improve the effectiveness of internal control.