企业内部控制制度是为适应生产经营管理的需要而产生的,是企业内部管理制度的一个重要组成部分。内部控制制度的有效与否,直接关系着一个企业的兴衰成败。尤其是在我国的中小企业中的内部控制制度普遍存在这样或那样的问题,不仅严重影响 Enterprise internal control system is to adapt to the needs of production and management arising from the internal management system is an important part of the system. The effectiveness of the internal control system is directly related to the success or failure of an enterprise. Especially the internal control system in our country’s small and medium-sized enterprises (SMEs) has one or more problems of its own that affect not only