【正文】 ent, improve the internal control inputs. As the external environment for SME Development of the poor, the main energyconsuming business executives outside the firm, engage in social relations outside the firm to expand living space, focus on the market, run funds, no time to take into account the internal control issues. Enterprise to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the expenditures. Through followup entrepreneurs and existing growing social network for all kinds of resources into the development of private small and medium business and follow the basic conditions, so that business leaders will invest a lot of human and financial resources outside the firm. Changing functions of government departments to improve the SME Development of the external environment, reduce the business and development costs, limited resources make it possible to achieve the internal control objectives. Development of private small and medium enterprises should gradually improve the internal control inputs, efforts to increase the effectiveness of internal control. (D) establish an effective monitoring mechanism to ensure the effective implementation of the internal control system. To ensure effective internal control system was implemented, and performs well, it must be oversight. Enterprises should set up internal audit body or an internal control selfassessment system, to strengthen the internal control monitoring and evaluation, to detect vulnerabilities and risks, and On the emergence of new problems and new situations and internal control implementation of the weak link in a timely manner Xiuzheng or improvement. To strengthen supervision, including the Government of China has formed a social supervision, including supervision and monitoring system outside the enterprise. However, these monitoring systems on the private monitoring results are not satisfactory for SMEs, China39。s market economy short time, understanding of internal control is not in place, for the integrity of internal control, rationality and effectiveness of even more is the lack of a recognized standard system. In the current specification system, basically a plete internal control system. Some business managers on internal control there are many misconceptions, if any, that internal control is the separation of inpatible accounting positions, some of that internal control is the reimbursement provisions, and some think that is the internal discipline of internal control requirements, etc.. At the same time as internal controls can not directly generate economic benefits, indirect benefits also need to see a longer cycle, but also provide more staff positions, the need for a large number of rules and regulations, and procedures need to increase the administrative links, so that the majority of enterprises to strengthen internal controls , bound his hands and feet, affecting efficiency。此外我國許多企業(yè)內(nèi)部控制執(zhí)行不力，許多企業(yè)的內(nèi)部控制制度是掛在墻上、寫在紙上制度，實(shí)際執(zhí)行情況可想而知。監(jiān)督弱化問題嚴(yán)重，對(duì)內(nèi)部控制問題更是不報(bào)告、不追究；三是會(huì)計(jì)師事務(wù)所不規(guī)范的執(zhí)業(yè)環(huán)境和不正當(dāng)?shù)臉I(yè)務(wù)競(jìng)爭(zhēng)，以及對(duì)注冊(cè)會(huì)計(jì)師監(jiān)督不力，使得“經(jīng)濟(jì)警察”的作用并沒有發(fā)揮出來。隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的深入發(fā)展，原有內(nèi)部控制制度的內(nèi)容和方法已不能滿足新形勢(shì)的發(fā)展要求。 the second is there no monitoring carried out under a set of Mu Biao, or even to balance the Yusuan and inegenerating purposes, together with individual shady transactions. Serious weakening oversight, internal control is not reported, did not hold。Private Enterprises of the intenal control issuesPulin ChangEconomic Review. 2008, (5)Third, the promotion of private SMEs in the internal control system strategy (A) change management and business owners the concept of development. The majority of private small and medium enterprises in the family business, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of implementation. Over the years, by traditional Chinese culture, business own