【正文】 ntrol system to monitor the effective implementation of the enterprise, otherwise perfect internal control is only in the form each contain the principle of enterprise using the method of cross examination, to allow employees to check each other work for or a work by two and more than two people together to plete, so as to prevent the emergence of problems existing in the internal control of small and medium sized enterprises 31 small and mediumsized enterprise internal control system is not perfect Now, although the small and mediumsized enterprises in the internal control system, but the internal control system is not is mainly reflected in the following three aspects: first, the phenomenon of accounting information distortion exists in small and medium some small and mediumsized enterprises did not establish a reasonable evaluation system and reward and punishment system, thus greatly reducing the staff in the implementation of internal control system of addition, most of the small and mediumsized enterprise leadership in order to achieve tax evasion, cosmetic results, directs accounting personnel to cook the to confusion in accounting, accounting information distortion , asset control is not and mediumsized enterprises in the implementation of internal control system over emphasis on money and neglect of the quality of the staff of the control, resulting in financial work has some drawbacks: the use of funds is not the one hand, small and medium enterprises over emphasis on cash, most cash is not put into the enterprise, so that the value of cash and lost their own business opportunities to lose the other hand, the small and medium enterprises disorderly use of funds, resulting in the need for funds when the case of insufficient lack of a sound credit and medium enterprises in the recovery of accounts receivable control is not strict, so that some of the accounts receivable can not be recovered in a timely manner, resulting in the recovery of funds difficult control is not small and mediumsized enterprises lack a plete inventory management system, there is a waste of inventory, capital and other , the operation of the control system is not the management, most of the small and mediumsized enterprises have not established the management mode which is suitable for the enterprise business activities, the small and mediumsized enterprises in the country39。部分題目已經(jīng)寫好原創(chuàng)。中小企業(yè)是國民經(jīng)濟(jì)的重要組成部分，對經(jīng)濟(jì)和穩(wěn)定有著舉足輕重的促進(jìn)作用，內(nèi)控體系建設(shè)對中小企業(yè)有著重要意義。經(jīng)相關(guān)機(jī)構(gòu)調(diào)查，很大部分中小企業(yè)存在“生長力強(qiáng)，生命力弱”的現(xiàn)象，中小企業(yè)的生存和發(fā)展非常困難，相對于大型企業(yè)而言，在財(cái)力、物力、人力資源方面有著明顯的不足，在市場競爭中處于弱勢地位，其內(nèi)部控制體系不健全，內(nèi)部控制制度實(shí)施不到位。所有權(quán)和經(jīng)營權(quán)的高度統(tǒng)一，也導(dǎo)致部分企業(yè)領(lǐng)導(dǎo)集權(quán)現(xiàn)象嚴(yán)重，一些企業(yè)領(lǐng)導(dǎo)“家長制作風(fēng)”日盛，在他們的觀念里，自己的企業(yè)自己說了算，自己的錢自己隨便花，搞獨(dú)斷專行，搞“一言堂”，內(nèi)部控制在他們看來是給自己設(shè)置的障礙和絆腳石，是對自己權(quán)威的挑戰(zhàn)，形成了管理層內(nèi)控理念的偏差，內(nèi)部控制未能列入企業(yè)重要議事內(nèi)容。財(cái)務(wù)管理基礎(chǔ)薄弱一些中小企業(yè)受其規(guī)模和人員影響，財(cái)務(wù)管理不到位。三、加強(qiáng)中小企業(yè)內(nèi)部控制的對策（一）強(qiáng)化管理者內(nèi)控意識對于中小企業(yè)來講，由于公司治理結(jié)構(gòu)的不健全，企業(yè)管理者擁有過度集中的權(quán)威和決策權(quán)，對企業(yè)的影響非常大，所以加強(qiáng)內(nèi)部控制，首要是領(lǐng)導(dǎo)人的內(nèi)控意識要正確樹立起來。（二）建立內(nèi)部控制體系內(nèi)部控制是一個龐大的控制系統(tǒng)，為避免“東抓眉毛，西抓胡子”現(xiàn)象出現(xiàn)，公司要對內(nèi)部控制有一個明確規(guī)劃，逐步建立和完善內(nèi)部控制體系。（四）借助外力加強(qiáng)人才培養(yǎng)內(nèi)部控制是一項(xiàng)非常專業(yè)的工作，執(zhí)行者需要一定的專業(yè)技能和職業(yè)素養(yǎng)，內(nèi)控人員的好壞一定程度上關(guān)系內(nèi)控工作執(zhí)行的效果和效率，所以中小企業(yè)要加大對內(nèi)控人才的培養(yǎng)。綜上所述，中小企業(yè)由于其特點(diǎn)原因，在實(shí)施初期會碰到很多的問題，但是如能克服建設(shè)初期的困難，不斷的推進(jìn)和完善內(nèi)部控制體系建設(shè)，內(nèi)部控制終將會給企業(yè)帶來豐厚的效益，成為企業(yè)健康發(fā)展、穩(wěn)步壯大的重要法寶。同時，公司也可以借助會計(jì)師事務(wù)所、管理咨詢機(jī)構(gòu)等外來力量，對公司開展一次專項(xiàng)審計(jì)或風(fēng)險(xiǎn)評估，進(jìn)行一次系統(tǒng)性的內(nèi)控風(fēng)險(xiǎn)排查。（三）進(jìn)一步完善財(cái)務(wù)管理財(cái)務(wù)管理是內(nèi)部控制的重要組成部分，針對中小企業(yè)財(cái)務(wù)管理薄弱現(xiàn)場，提升財(cái)務(wù)管理水平勢在必行。但是從本質(zhì)上講，內(nèi)部控制是給企業(yè)發(fā)展保駕護(hù)航，增強(qiáng)企業(yè)的競爭力和生命力，是有利于企業(yè)整體健康發(fā)展。（三）內(nèi)部控制效率低下內(nèi)部控制缺少有效監(jiān)督一些中小企業(yè)由于對內(nèi)部控制重視不夠，無法配備足夠人員實(shí)現(xiàn)以不相容職務(wù)分離為基礎(chǔ)的一系列控制手段，也無法設(shè)置專門的部門或人員完成內(nèi)部控制監(jiān)督職能，造成企業(yè)生產(chǎn)經(jīng)營缺乏嚴(yán)格有效的控制和監(jiān)督，有的即使能在一定程度上實(shí)施，但也流于形式，丟失應(yīng)有的剛性和有效性。企業(yè)內(nèi)控文化缺失一些中小企業(yè)不重視內(nèi)控文化建設(shè)，企業(yè)管理者素質(zhì)較低，有些雖然具備較高文化專業(yè)水平，但道德水準(zhǔn)較低，部分企業(yè)長期存在嚴(yán)重的裙帶關(guān)系，人情味、裙帶關(guān)系太重，直接影響企業(yè)內(nèi)部控制環(huán)境的優(yōu)化。這些因素 都導(dǎo)致中小企業(yè)的內(nèi)部控制體系建設(shè)存在很多問題。一、中小企業(yè)內(nèi)控管理的現(xiàn)狀浙江地區(qū)中小企業(yè)很多，為浙江的經(jīng)濟(jì)發(fā)展和社會就業(yè)作出了很大貢獻(xiàn)。本文從中小企業(yè)的現(xiàn)狀出發(fā)，結(jié)合中小企業(yè)特點(diǎn)對內(nèi)控中存在的問題進(jìn)行剖析，然后從強(qiáng)化內(nèi)控意識、建立內(nèi)控體系、完善財(cái)務(wù)管理、培養(yǎng)內(nèi)控人才等四方面探討如何加強(qiáng)中小企業(yè)內(nèi)控建設(shè)。s enterprises are equipped with an internal audit department, but some enterprises to the internal audit department in the Ministry of finance, and the internal audit is one of the most important is the audit of financial information, and seriously damaged the independence of the internal audit department, so it cannot give full play should be some of the functions of, lead to some managers of the enterprise leadership supervision loopholes accepting small and mediumsized enterprise internal control management level is low First, there is no scientific management production management: part of small and mediumsized enterprises in the internal control system has limitations, and does not penetrate into every department of the enterprise, enterprise internal control order appeared the state of disorder, there is no standardized production management system, greatly hindered the operational efficiency of the enterprise, the most important characteristics of small and mediumsized enterprises are family business, there is a relationship between managers and employees or friends, which is very detrimental to the management of addition, small and medium enterprises tend to ignore the staff39。除此之外，我國的政府也應(yīng)積極給予中小企業(yè)幫助，為中小企業(yè)創(chuàng)造更多的有利條件，同時，針對中小企業(yè)的特點(diǎn)，制定相關(guān)的法律條文保障中小企業(yè)的利益。加強(qiáng)所有員工對內(nèi)部控制的認(rèn)識，內(nèi)部控制并不是只針對于會計(jì)部門，而是針對于整個企業(yè)建立的，企業(yè)的管理者以及所有員工都要參與到內(nèi)部控制之中。中小企業(yè)應(yīng)該注重員工的招聘，對員工進(jìn)行培訓(xùn)、繼續(xù)教育以及法制教育，增加員工的法律知識，提高員工的能力和職業(yè)道德，使企業(yè)擁有更多的人才，為企業(yè)創(chuàng)造更大的價(jià)值。例如：企業(yè)可以進(jìn)行不定期審計(jì)，這樣