【正文】 Shi, Tigao internal control concepts, Jiang enterprise management control system among financial people can promote the business management of Kexue process and sustainable development, in order to effectively establish and implement internal control.(B)improve the quality of enterprise internal control system recent years, 安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯the ideological education of the private SME accountants, business training delayed, some do not have the qualifications of family members, relatives and friends was scheduled for accounting jobs, lack of knowledge of the internal control there are some panies internal control system, internal control system is not prehensive and did not cover all the departments and personnel, not to penetrate the enterprise operating various business fields and in all of effective intersectoral coordination and restraint, often resulted in disjointed control system is the corporate business units or personnel in the business formation process of mutual influence and mutual restriction of a dynamic mechanism, is a control function of a variety of methods, measures and procedures in general, it is not equivalent to the regulations system, not the same as internal management, but not the organizational internal controls to the premise, the key is the internal control system as the main body of the manager and staff.“Man” is the subject of internal control behavior, failure of internal control, risk management, accounting, production risks are related in the same time improve the internal control system to deal with the accounting staff of professional ethics education, Zeng Qiang accounting staff capacity to selfrestraint。second is whether a pany39。第一篇：中小企業(yè)內(nèi)部控制安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯Private Enterprises of the intenal control issuesPulin ChangEconomic ,(5)Third, the promotion of private SMEs in the internal control system strategy(A)change management and business owners the concept of 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 the years, by traditional Chinese culture, business owners believe in Sincerity, fraternal loyalty permeate many aspects of enterprise management, strengthen internal controls that will affect the organization the members of distrust, resulting in internal private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control。that the market is the most important internal control will be bound himself and staff of the bias, so that these leaders neglected the internal control system on the production and operation control can really bee the leader of the internal needs of enterprise internal control system is the key to whether a mere internal control to make the internal needs of the enterprise depends largely on two points: First, determine whether the pany financial information in decisionmaking。s financial information by providing a true win the trust of the treatment of the risks of private SMEs leader39。to strengthen professional training for accounting personnel to enhance the ability to work to reduce technical errors in the accounting business processes.(C)improve the external environment for enterprise development, improve the internal control 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 to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the 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 functions of government departments to improve the SME Development of the 安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯external environment, reduce the business and development costs, limited resources make it possible to achieve the internal control 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 ensure effective internal control system was implemented, and performs well, it must be 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 strengthen supervision, including the Government of China has formed a social supervision, including supervision and monitoring system outside the , these monitoring systems on the private monitoring results are not satisfactory for SMEs, China39。s internal organization is the enterprise to plan economic foundation for mand and core problem is that a reasonable division of general economic and business address of each whole process, or in the whole process a few important links are provided to two departments or two or more departments, two or division of responsibility over the staff played the role of mutual as money remittance document procurement, provides for the procurement managers, please fill out a single planner(or supply department), please review the amount of content and collection units shall ply with Taiwan and Taiwan are the same and plans, accountants, paragraph one, please review the contents and preparation of payment vouchers after checking procurement the final clearance by the cashier shall plete Li