摘 要:随着市场经济的快速发展，中小企业已成为推动我国经济持续、快速、健康发展的重要力量，而由企业董事会、监事会、经理层和全体员工实施的、旨在实现控制目标的企业内部控制就显得越来越重要了。
但是，由于我国中小企业大多都是民营企业，家族式管理特点明显，尚未确立现代企业制度，在内部管理上还存在着许多的薄弱环节和漏洞。因此，我国中小企业迫切需要加强企业内部控制的管理，通过企业自身的内控制度的优化，从而使企业的经营管理结构得到优化。
综合分析当前中小企业内部管理中存在的问题和原因，提出相应的对策建议，促进中小企业健康、稳步发展是一个急待解决的现实问题。只有加强中小企业内部控制制度的建设，才能达到促进企业健康发展的目的。
关键词：中小企业 内控制度 问题 对策
ABSTRACT:With the rapid development of market economy, SMEs have become an important force to promote China's sustained, rapid, healthy development, and by the board of directors, supervisors, managers and staff, in order to achieve the objectives of internal control of enterprise control becomes more and more important.
However, because of China's small and medium enterprises are mostly private enterprises, the characteristics of family management is obvious, has not yet established a modern enterprise system, the internal management still exist many weaknesses and loopholes. Therefore, China's small and medium enterprises urgently need to strengthen the internal control of enterprise management, through the optimization of enterprise internal control system, so that the management structure of enterprises has been optimized.
Comprehensive analysis of the current problems and causes of internal management in small and medium sized enterprises, puts forward the corresponding countermeasures and suggestions, to promote the healthy, steady development of small and medium-sized enterprises is a pressing problem. The construction of only small and medium-sized enterprises to strengthen the internal control system, in order to achieve the purpose of promoting the healthy development of enterprises.
Keywords：performance；appraisal；target key customers；administration scale
