【正文】 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, 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。一、中小企業(yè)內控管理的現(xiàn)狀浙江地區(qū)中小企業(yè)很多，為浙江的經濟發(fā)展和社會就業(yè)作出了很大貢獻。企業(yè)內控文化缺失一些中小企業(yè)不重視內控文化建設，企業(yè)管理者素質較低，有些雖然具備較高文化專業(yè)水平，但道德水準較低，部分企業(yè)長期存在嚴重的裙帶關系，人情味、裙帶關系太重，直接影響企業(yè)內部控制環(huán)境的優(yōu)化。但是從本質上講，內部控制是給企業(yè)發(fā)展保駕護航，增強企業(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師事務所、管理咨詢機構等外來力量，對公司開展一次專項審計或風險評估，進行一次系統(tǒng)性的內控風險排查。諸如內部牽制制度、稽核制度、計量驗收制度、財務清查制度、成本核算制度、財務收支審批制度等基本制度，或根本沒有、或有一部分但不認真執(zhí)行。講到強化企業(yè)管理，企業(yè)經營管理人員十分認同，但談到要加強內部控制，好像被蜇一樣，總認為監(jiān)督、監(jiān)管會增加人員，增添麻煩。同時，還應注意加強內部控制執(zhí)行力的建設，以實現(xiàn)控制目標。目前，中小企業(yè)中關鍵崗位的人才還主要依靠外聘，要善于挑選能力突出、經驗豐富、具有職業(yè)精神的高端人才為己所用，充分發(fā)揮其才智。(七)加強內部審計控制內部審計機構應直接對企業(yè)最高領導層負責，保持相對獨立性。參考文獻【1】1閻達五，楊有紅．內部控制框架的構建Ⅱ】．會計研究，2001，(02)．【2】2高林萍，齊澤明．談企業(yè)內部會計控制制度田．會計之 友，2004，00)．【3】孫義榮．企業(yè)內部財務控制存在問題及對策探討田．科 技信息(學術研究)。和企業(yè)文化等價值觀念的建造不同，內部控制不僅需要使其理念深入人心，更需要在企業(yè)各階層形成一個共同的體系。從政策上看，美國COSO委員會于2013年發(fā)布了最新版的《內部控制——整體框架》，該政策著重對中小企業(yè)的內部控制問題進行了研究，并在相關方面做出了導向性的指導和建議。(三)內部控制結構階段1988年，美國會計師協(xié)會頒發(fā)了《審計準則原稿第55號》，該文件中指出了內部控制結構的概念。相比以往的內部控制所包含的要素，企業(yè)風險管理多出了目標設定，事項識別，風險反應三個部分，也只有更加完善的系統(tǒng)，才會促使企業(yè)在發(fā)展的道路上走得更遠。本文是在對中小企業(yè)內部控制相關文獻和相關理論進行歸納提煉的基礎上，結合我國中小企業(yè)內部控制實施現(xiàn)狀，通過規(guī)范調研、歸納、比較分析、等方法，結合中小企業(yè)內部控制存在的問題，對內部控制進行了剖析并進行了闡述，具體研究方法如下: 歸納法：對內部控制的發(fā)展進行了歸納整理，并對國內外相關文獻的理論做了詳細分析； 比較分析法：對美國COSO委員會頒布的《內部控制——整體框架》與我國相關政策文件進行了比較分析，總結我國的特殊應用環(huán)境。大多數(shù)國家都以量的標準進行劃分，這里的“量”包括企業(yè)員工數(shù)，營業(yè)額等。因此，企業(yè)所有人往往輕視內部環(huán)境的好壞所帶來的影響，繼而采用傳統(tǒng)的階級式和家族式管理模式，使企業(yè)的各項活動全部掌握在企業(yè)所有者或其親信手中，企業(yè)基層的工作者以及員工很難獲得實質性的權利。大量缺乏專業(yè)文化的員工過剩，致使企業(yè)生產過程難以高效運行。特別是家族管理，非程序化和飛規(guī)則化的時間時有發(fā)生，越權審批，非合理報銷等已是見多不怪。員工的普遍認同、主動參與是海爾文化的最大特色。企業(yè)管理者對內部控制的重要性認識不足，再加上企業(yè)自身資源和財力的牽制，企業(yè)難以花費大量的財力，人力和時間去建設企業(yè)內部控制的環(huán)境。企業(yè)的管理者為了節(jié)省資金，在對這種能節(jié)儉就節(jié)儉的項目上往往采取保守姿態(tài)，即企業(yè)寄希望于應聘者不需要培訓便能進行生產或業(yè)務活動，可現(xiàn)實卻是企業(yè)的愿望往往和應聘者對薪酬的要求并不對等，這也是為什么中小企業(yè)缺乏高素質專業(yè)人才的原因之一?！敝挥型獠凯h(huán)境變得公平合理，企業(yè)自身的調整也會順利很多。同時，在后續(xù)的培訓教育中要給員工提供良好的培訓機會。中小企業(yè)應當建立以社會主義基本價值觀和責任感為主導的，倡導愛崗敬業(yè)，誠實守信，團結協(xié)作，開拓創(chuàng)新的企業(yè)文化。唐華：《我國民營企業(yè)內部控制現(xiàn)狀及對策分析》，《集團經濟研究》，2007年第2期。宋蔚蔚，余迎春：《基于SWOT對我國中小企業(yè)內部控制分