新形势下,中小企业内部控制有效性的提升,有助于促进中小企业取得规范性的发展,提高经营风险防范的有效性,确保企业会计信息的精准性。本文通过对于新形势下中小企业内部控制现状分析,发现制约中小企业内部控制建设有效性提升的因素,为提升中小企业内部控制有效性提出相应的对策。 Under the new situation, the improvement of the effectiveness of internal control of SMEs will help to promote the normative development of SMEs, enhance the effectiveness of preventing operational risks and ensure the accuracy of corporate accounting information. Through analyzing the current situation of internal control of SMEs under the new situation, this paper finds that the factors restricting the effectiveness of internal control of SMEs are improving and some countermeasures are put forward to improve the effectiveness of internal control of SMEs.