摘要：近年来，随着市场经济的飞速发展，中小企业在国民经济发展中扮演着越来越重要的角色。然而，在经济高速发展的同时，会计造假却有愈演愈烈之势，特别是在2007年美国次贷金融危机中，不少中小企业受到很大冲击，发展举步维艰，同时暴露出了其内部会计控制的缺陷。因此，必须完善内部会计控制制度的建设，加强会计监督，解决当前中小企业会计秩序混乱、会计信息失真等问题以及规范企业会计行为，有利于保护企业资产的安全性和完整性，有利于提高企业会计工作的质量以及保障中小企业的持续发展。本文通过国内外相关的研究成果总结出中小企业内部会计控制的特点，分析目前中小企业内部会计控制存在的问题，结合实际提出完善中小企业内部会计控制制度的几点建议。
关键词：中小企业；会计控制；建议
Abstract:In recent years,with the rapid development of market economy,small and medium-sized enterprises in the development of national economy plays an increasingly important role.However,with the high-speed economic development,the falsity accounts is getting worse.Especially in 2007 the U.S. subprime mortgage in the financial crisis,many medium and small enterprises have been hit and steps forward dimension so difficult and exposed its internal accounting control of defective.Thus,we must perfect the internal accounting control system construction and strengthening supervision over accounting.To solve the current small and medium-sized enterprise accounting chaos at the distortion of accounting information and to standardize enterprise accounting behavior,the accounting information distortion of standardize enterprise accounting behavior and the important measures, also to protect the security and integrity of the enterprise assets and improve the quality of the work of enterprise accounting and guarantee the sustainable development of the enterprise.This paper summarizes the domestic and foreign relevant research results of the small and medium-sized enterprise internal accounting control characteristic and analyses the small and medium enterprise internal accounting control problems and combined with the practical situation of small and medium-sized enterprises put forward some suggestions to perfect internal accounting control of the system.
Key Words: small and medium-sized enterprises; the accounting control; suggestions
内部会计控制制度的合理设计和有效施行，依赖于企业健全的内部治理结构所营造的优良控制环境。但还应当指出的是，现代会计控制制度作为一种先进的单位内部管理制度已经被实践所证明，得控则强，失控则弱，无控则乱，不控则败，成为企业能否生存发展壮大的必由之路，会计控制制度在现代经济生活中发挥着越来越重要的作用。因此，建立和完善内部会计控制制度是改进法人治理机制的重要保证，也是实现现代公司治理结构、建立现代企业制度，从而使管理层的战略目标得以实现的重要举措。
