Abstract
With the daily development of economy, the small and medium-sized enterprises
(SMEs) have become the mainstay of national economic system, our country’s Small and
medium-sized enterprise which develops continuously, while also constantly improve own
internal control. However, because the development of market economy in China is
imperfect, the small and medium-sized enterprise internal control system is relatively
weak, the outstandingly the performance of which is the weakness of entrepreneur's
managed capacity, the faultiness of enterprise governs the pattern, the lack of internal
management systems and so on. If these problems cannot be solved for a long time, which
not only affect the continual and healthy development of private enterprises, even affect
the stability of the state economy order seriously. Small and medium-sized enterprise needs
to unify their own characteristics which optimize control of the environment, crystallize
their control objectives, improve the control technology, and improve the internal control
system constantly, in order to enhance the ability and level of internal control.
Keyword:
SMEs; internal control; issue; strategy.
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