内部控制是企业为实现战略目标规避经营风险而制定的。现阶段,中小企业内部控制工作中仍然存在着一些问题亟待解决。因此,找寻中小企业内部控制中存在的问题及有效解决措施,对中小企业发展有着重要意义。本文主要研究分析中小企业内部控制现状与问题,并对中小企业内部控制优化策略进行了探讨。 Internal control is the enterprise to achieve strategic objectives to avoid business risks and developed. At this stage, some problems still remain to be solved in the internal control of SMEs. Therefore, finding out the problems existing in the internal control of SMEs and solving the problems effectively is of great significance to the development of SMEs. This article mainly studies and analyzes the status quo and problems of internal control of SMEs, and discusses the internal control optimization strategy of SMEs.