改革开放以来,我国的中小企业在国民经济发展中具有十分重要的地位,为扩大就业和促进社会稳定作出了重大的贡献,优化中小企业的内部控制可以促进中小企业健康快速发展。本文首先阐述了做好中小企业内部控制的重要意义,继而分析了当前我国中小企业内部控制中的问题,最后本文针对这些问题提出了相应的解决措施。 Since the reform and opening up, China’s small and medium-sized enterprises have played an important role in the development of the national economy and made significant contributions to expanding employment and promoting social stability. Optimizing the internal control of SMEs can promote the healthy and rapid development of SMEs. This article first describes the importance of doing a good job of internal control of SMEs, then analyzes the current problems in the internal control of SMEs, and finally puts forward corresponding solutions to these problems.