企业会计信息系统对企业的发展有深远的影响,对呼和浩特地区小微企业的发展也不例外,会计信息系统处理结果的正确性又主要依赖内部控制制度的完善,全面研究会计信息系统的内部控制的影响因素,以及如何做好小微企业会计信息系统的内部控制对于呼和浩特的小微企业的发展是十分必要的。 Enterprise accounting information system has far-reaching impact on the development of enterprises, the development of small and micro enterprises in Hohhot is no exception, the correctness of accounting information system processing results depends mainly on the improvement of internal control system, a comprehensive study of the internal control of accounting information system The influencing factors and how to do the internal control of accounting information system in small and micro enterprises are necessary for the development of small and micro enterprises in Hohhot.