我国中小企业在国民经济中有着非常重要的地位。目前,中国经济已经进入了“新常态”的阶段,“新常态”给中小企业带来新的机遇和挑战。为了能够有更好的状态去迎接这次挑战,抓住机遇,中小企业内部控制问题成为当前迫切解决的问题。 China’s small and medium-sized enterprises have a very important position in the national economy. At present, the Chinese economy has entered a stage of “new normal” and “new normal” has brought new opportunities and challenges to small and medium-sized enterprises. In order to have a better state to meet this challenge and seize the opportunity, the issue of internal control of SMEs has become an urgent issue to be solved.