内部控制是社会经济发展到一定阶段的产物,作为加强企业内部管理的重要手段和方法,越来越受到社会各方面的关注和重视。本文论述了中小民营企业的内部控制环境、风险管理、会计控制活动等方面存在的问题,进一步提出了完善内部控制环境,加强风险管理及建立良好的会计控制活动等改进建议。以此来全面提升中小民营企业管理水平,培育企业核心竞争力,从而在市场竞争中立于不败之地。 Internal control is the product of a certain stage of socio-economic development. As an important means and method of strengthening the internal management of enterprises, it has drawn more and more attention from all sectors of society. This paper discusses the existing problems in the internal control environment, risk management and accounting control activities of small and medium-sized private-owned enterprises, and puts forward some suggestions to improve the internal control environment, strengthen risk management and establish good accounting control activities. In order to comprehensively enhance the management level of small and medium-sized private enterprises, nurturing the core competitiveness of enterprises so as to remain invincible in the market competition.