我国的中小企业已经成为支撑经济增长、解决就业、维护经济和社会稳定的重要力量,其作用和地位随着国家经济战略性调整而日益突出,而内部控制是规范中小企业内部管理、提高经济效益的重要保证。本期我们邀请东北财经大学内部控制与风险管理研究中心主任张先治教授、该研究中心从事这一领域研究的学者及企业界人士共同讨论我国中小企业的内部控制问题。 China’s SMEs have become an important force supporting economic growth, employment settlement and economic and social stability. Their role and status have become increasingly prominent with the strategic readjustment of the national economy. Internal control is to standardize the internal management of SMEs and enhance economic efficiency Important guarantee. In this issue, we invite Professor Zhang Xianzhi, director of the Center for Internal Control and Risk Management of Dongbei University of Finance and Economics, and scholars and business people from this research center to discuss the internal control of SMEs in our country.