浅析当前中国中小企业内部会计控制问题

中小企业在中国的经济社会中扮演着重要角色，关系着中国经济的持续繁荣和社会稳定。企业内部会计控制制度对于提高公司会计信息的质量和企业管理效率有着非常重要的作用，是中小企业健康发展的保障。主要分析了当前中国中小企业内部会计控制中存在的问题和原因，并提出了完善中小企业内部会计控制制度的建议。

Analysis of the internal accounting control of the medium and small enterprises at present in China

medium and small enterprises play an important role in China＇s economic and social, relations with China＇s sustained economic prosperity and social stability. Enterprise internal accounting control system for enhancing the quality of accounting information and corpo- rate governance efficiency has a very important role, is the guarantee of healthy development of medium and small enterprises. Analyses the current problems of medium and small enterprises in the internal accounting control in China and reason, and made recommendations to improve medium and small enterprises ＇ internal accounting control system.