我国中小企业发展迅速,在国民经济中起着重要作用。内部控制是对中小企业内部管理的规范,保证其提高经济效益。但目前中小企业内控管理不容乐观,中小企业只有结合自身特点,优化内部控制环境,建立健全内部控制制度,做好内部控制制度的监督评价,提高内部控制的效果,才能使中小企业经济效益不断提高。 The rapid development of SMEs in our country plays an important role in the national economy. Internal control is a standard for the internal management of SMEs to ensure that they improve economic efficiency. However, the current SME internal control management is not optimistic. Only when SMEs combine their own characteristics, optimize the internal control environment, establish and improve the internal control system, supervise and evaluate the internal control system and improve the effectiveness of internal control can SMEs continuously improve their economic benefits .