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中小企业大多产出规模小、资金薄弱、资本构成低,内部控制系统不够健全,财务、生产管理混乱等问题较为突出。同时,中小企业的公司治理结构上的先天不足以及组织架构和人员素质等方面的原因,使得内部控制成为中小企业管理的盲点。本文旨在剖析我国中小型企业内部控制的现状,分析存在的问题及其原因,并以此提出相应改进措施,以期为解决我国中小企业内部控制问题提供一定参考。
Most small and medium-sized enterprises are small-scale output, weak funds, low capital formation, inadequate internal control systems, and disruptive financial and production management. At the same time, the inherent causes of small and medium-sized corporate governance structure and organizational structure and personnel quality and other reasons, making internal control SME management blind spots. The purpose of this article is to analyze the current situation of internal control of SMEs in our country, analyze existing problems and their causes, and propose corresponding improvement measures in the hope of providing certain reference for solving the internal control problems of SMEs in our country.