中小企业在确保国民经济增长、优化经济结构方面作用明显,已经成为我国经济增长和社会稳定的重要力量。然而,一些中小企业效益差,因为缺乏严格的内部控制制度,导致无法很好的规避风险。所以,以保护中小企业的财产物资安全,确保中小企业财产安全和会计信息真实为目标的内部控制得到了越来越多的关注。本文通过分析中小企业内部控制中存在的问题,提出了解决的办法。 SMEs play an obvious role in ensuring national economic growth and optimizing economic structure, and have become an important force in China’s economic growth and social stability. However, some small and medium-sized enterprises have poor returns because of the lack of a strict internal control system that can not well circumvent the risks. Therefore, more and more attention has been paid to the internal control aimed at protecting the safety of property and materials of SMEs and ensuring the safety of SME property and the trueness of accounting information. In this paper, we analyze the problems existing in the internal control of SMEs and put forward solutions.