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资本市场创业板的推出对我国中小企业具有十分重要的意义,企业想要成功上市,内控制度不容或缺,因此,构建一套完善、健全的内部控制制度对中小企业来说就显得尤为重要。本文即围绕此问题展开讨论,首先阐述了我国中小企业健全内部控制制度的必要性与作用,其次针对中小企业的管理经营特点,分析了中小企业内部控制制度的要求,并在此基础上,完善了对中小企业内部控制制度的建立,以期实现企业的稳定、健康、持久发展。
The launch of the Capital Market Growth Enterprise Market is of great significance to China’s small and medium-sized enterprises. Enterprises want to be listed successfully and the internal control system is indispensable. Therefore, building a sound and sound internal control system is especially important for SMEs. This article is to discuss this issue around, first of all, the necessity and function of SMEs in our country to improve the internal control system are elaborated. Secondly, according to the characteristics of SMEs management and management, this paper analyzes the requirements of SMEs internal control system, and on this basis, The establishment of the internal control system for SMEs, with a view to achieving stable, healthy and sustainable development of enterprises.