【正文】 ormation, 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。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)。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。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。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)險評估，進(jìn)行一次系統(tǒng)性的內(nèi)控風(fēng)險排查。（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)。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。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。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。Nowadays, more and more small and mediumsized enterprises emerging in the market, every small and medium enterprises will exist in internal control, internal control system is conducive to small and mediumsized enterprises gain a firm foothold in the market economy, causes the enterprise to better , that can not be optimistic, some small and mediumsized enterprise internal control is not perfect, in the market to survive very difficult, is not conducive to the development of small and mediumsized , it is imperative to research of small and mediumsized enterprise internal control, to the small and mediumsized enterprise internal control the emergence of problems are Characteristics of small and medium enterprises With the improvement of the market economy, the small and mediumsized enterprises in our country have established the internal control establish an effective internal system is helpful to achieve business objectives, to ensure the integrity of assets, to ensure the authenticity of accounting our country, the majority of small and mediumsized enterprises are private enterprises, the attitude of the person in charge of the enterprise determines its importance to the internal control system of small and medium addition, small and medium enterprises in our country are small, small scale, the staff management mechanism is not internal control principles of small and medium enterprises 21 effectiveness principle of the enterprise responsible person must pay attention to the implementation of internal control system, internal control 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, resultin