结合企业特点,阐述了国内企业内部会计控制存在的问题,从企业创业期、成长期和成熟期三个阶段内部会计控制的目标出发,找出了处于不同生命周期的中小企业内部会计控制的改善对策,希望以此来为我国企业内部会计控制的建立健全提供借鉴和指导。 According to the characteristics of the enterprise, this paper expounds the problems existing in the internal accounting control in domestic enterprises. Starting from the goal of internal accounting control in the three stages of enterprise start-up, growth and maturity, it finds out the improvement of internal accounting control in SMEs at different life cycles In order to provide reference and guidance for the establishment and improvement of internal accounting control in our country.