现阶段,大多数中小企业均存在包括内部控制管理效率低、缺乏健全的内部控制制度、内部控制环境基础差等较为突出的内部控制问题,这些问题极大地限制了中小企业的发展规模,以致于无法提升企业的核心竞争力。本文对中小企业内部控制存在的问题进行了论述,并有针对性的提出了建议,希望有助于企业长远发展,实现经济效益的最大化。 At this stage, most SMEs have more prominent internal control problems, including the inefficiency of internal control management, the lack of a sound internal control system and the poor internal control environment, which have greatly restricted the development of SMEs so that Can not enhance the core competitiveness of enterprises. This article discusses the problems existing in the internal control of SMEs, and puts forward some suggestions pertinently, hoping to help enterprises to achieve long-term development and achieve the maximization of economic benefits.