内部控制对于中小出版企业提高经营管理水平、促进其可持续发展具有十分重要的作用。文章从理论层面概述了内部控制的内涵,简单分析了我国中小出版企业目前在内部控制环节存在的问题和不足,同时,提出了几项重要措施以强化中小出版企业的内部控制工作。 Internal control plays a very important role for small and medium-sized publishing enterprises to improve their management level and promote their sustainable development. The article summarizes the connotation of internal control theoretically and simply analyzes the problems and shortcomings existing in the internal control of small and medium-sized publishing enterprises in our country. Meanwhile, several important measures are put forward to strengthen the internal control of small and medium-sized publishing enterprises.