中小企业是我国经济高速增长的重要力量。随着市场经济的不断发展,我国中小企业发展在国民经济中的地位与作用更加明显。越来越多的中小企业推行了内部会计控制。本文通过分析我国中小企业内部会计控制现状和存在的问题,进而提出完善我国中小企业内部会计控制的方法。 Small and medium-sized enterprises are an important force for China’s rapid economic growth. With the continuous development of market economy, the status and role of the development of SMEs in the national economy are more obvious. More and more SMEs have implemented internal accounting controls. This article analyzes the status quo and existing problems of internal accounting control of SMEs in China, and then puts forward ways to improve the internal accounting control of SMEs in our country.