【文章內容簡介】 d 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。s laws and regulations, the lack of lack of effective supervision mechanism in the internal implementation of small and medium enterprises The internal control system of small and medium enterprises need to be implemented in the case of supervision, in case there is no loophole to repair the supervision of enterprises in our country is divided into external supervision and internal external supervision, China has formed a government supervision and social supervision supervision the external supervision for small and medium enterprises is not very significant, the effect is not internal supervision, China39。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。s continuing education problems, restricting the ability of the staff to improve, so that the small and mediumsized enterprises are extremely lack of is the management level is have achieved success in the development of the enterprise and based on their ability to operate and the spirit of adventure has accumulated successful in terms of the number of low cultural level of managers, the market is the most important part in the development of enterprises, thus ignoring the effective internal control system of key enterprises, managers and employees, the managers and employees in small and mediumsized enterprises lack of understanding of the internal control system, is undeserved cause of enterprise the process of small and mediumsized enterprises to achieve business objectives, the need to profit as the ultimate goal, and the main way to achieve profitability.第三篇：淺析中小企業(yè)內部控制的現(xiàn)狀、問題及對策2009年6月總第460期第12期 經(jīng)濟論壇淺析中小企業(yè)內部控制的現(xiàn)狀、問題及對策【摘要】針對目前中小企業(yè)在內部控制制度方面存在的沒有內部控制、對內部控制認識的片面性、缺乏有效監(jiān)督機制等相關問題，提出了內部控制的控制要點、設計原則及強化管理者的內控意識，樹立以人為本的新觀念、加強內部審計控制等相關對策?！娟P鍵詞】中小企業(yè)內部控制；現(xiàn)狀；問題；對策一、中小型企業(yè)內部控制的現(xiàn)狀與問題(一)企業(yè)負責人內部控制意識淡薄，內部控制觀念差中小企業(yè)往往由少數(shù)人創(chuàng)建，產(chǎn)權主體單一，所有權、發(fā)展權統(tǒng)一，決策和發(fā)展管理的主觀隨意性較大，管理者往往對內部控制的重要性認識不足或不愿意建立和執(zhí)行內部控制。前者是由于他們認為自己的發(fā)展足以保證財產(chǎn)的安全完整；后者則是受利益動機驅使。企業(yè)負責人在任用員工尤其是財會人員時任人惟親，以便為自己牟取利益帶來方便，管理者不愿意對自己進行控制，其對內部控制的理解是對下不對上。(二)會計基礎工作不規(guī)范，財務制度不健全發(fā)展規(guī)模不大，組織簡單，員工人數(shù)少，工作無法細分是中小企業(yè)的特點，加之大部分中小企業(yè)都屬于非國有私營企業(yè)，以業(yè)主為核心的垂直管理使這些中小企業(yè)大都不重視會計制度建設。諸如內部牽制制度、稽核制度、計量驗收制度、財務清查制度