浅议中小企业内部控制制度的建设与实践

内部控制制度是现代企业管理制度的重要组成部分，是现代企业管理的重要手段。目前中小企业对内部控制制度的认识存在片面性．内控制度行为主体素质较低、内控制度不健全、对内部控制的执行缺乏有效的监督及考核制度。因此，中小企业要强化管理者的内控意识及高层的控制职能，建立健全内控体系，加强企业文化建设，提高员工素质。

Establishment and Practice of Internal Control System in Small and Medium Enterprises

The internal control system is an integral part and an important means of the modern enterprise management system.At present,there exists lop-sided understanding of the internal control system in small and medium enterprises.The action agent is of low quality,and the control system is not perfect.Meanwhile,there lacks of supervision and test system of the execution of the internal control system.Therefore,it is of urgent need to strengthen the managers' awareness of the control sys-tem and the high-level's control function,establish and perfect the system,improve the corporate culture and heighten the em-ployees' quality.