根据笔者的调查,中小企业的内部控制通常存在以下几个问题:一是决策的民主化程度不高,控制监督与日常管理工作难以明确区分。中小企业的所有权和经营权高度集中统一,企业组织结构与经济业务简单,通常不设置类似大企业的管理机构,决策机构往往形同虚设,业主经理担任“操盘手”等多重角色,甚至支配所有的经营管理 According to the author’s investigation, the internal control of SMEs usually have the following problems: First, the degree of democratization of decision-making is not high, and it is difficult to make a clear distinction between control and supervision and day-to-day management. Small and medium-sized enterprises are highly centralized in their ownership and management rights. Their organizational structures and economic operations are simple. They usually do not have a management structure similar to that of a large enterprise. Their decision-making bodies are often of a non-existent role. The manager of the enterprise acts as a “trader” and even controls all Management