For small and medium-sized enterprises, internal control is an important means to ensure their operational safety. At present, most of the small and medium-sized enterprises have weak awareness of internal control, so how to improve the internal control of small and medium-sized enterprises is particularly important. This paper summarizes the related concepts, purposes and significance of internal control, and understands the importance of internal control for enterprises. This paper expounds the present situation of internal control of small and medium-sized enterprises in China, and finds out the existing problems, such as weak awareness of internal control, lack of sound internal control system, imperfect organizational structure of enterprises, etc. It also puts forward some corresponding countermeasures, such as improving internal control consciousness, improving internal control system and improving organizational structure of companies, in order to help small and medium-sized enterprises. Enterprises have some reference on internal control to promote the improvement of internal control.
Key words: medium-sized and small enterprises、internal control、 Internal control system