在全球经济一体化的影响之下,我国的中小企业得到了飞速发展,在国民经济中占据的份额也越来越重。但中小企业受自身规模及机构设置等方面的局限,在内部控制管理方面还存在很多的不足,本文从中小企业实施内部控制的必要性出发,讲述了国内中小企业实施内部控制的发展现状,并结合自身的实际工作经验,对发展中存在的一些问题提出了相应对策,期望能对我国中小企业的可持续发展提供一些帮助。 Under the influence of global economic integration, China’s small and medium-sized enterprises have witnessed rapid development and the share they occupy in the national economy has also been growing. However, due to the limitations of their own scale and institutional setup, SMEs still have a lot of deficiencies in internal control management. Based on the necessity of implementing internal control by SMEs, this paper describes the current development of SMEs in implementing internal control and Combining with his own practical work experience, some countermeasures are put forward to some problems in development, hoping to provide some help to the sustainable development of SMEs in our country.