一个企业若没有建立相对健全的管理体制和组织结构、科学的人力资源政策、独立的内部审计机构提供组织保证,并以先进的企业文化提供思想指引,以健全的法律环境为企业创设良好的宏观背景,均会导致内部控制的实效。基于此,本文笔者结合理论和实践探讨了中小企业内部控制环境薄弱的原因,并针对内部控制环境薄弱的原因提出了对策。 An enterprise without a relatively sound management system and organizational structure, a scientific human resources policy, an independent internal audit agency to provide organizational assurance and advanced corporate culture to provide ideological guidance to a sound legal environment for enterprises to create a good macro Background, will lead to the effectiveness of internal control. Based on this, the author discusses the reasons why the internal control environment of SME is weak in combination with theory and practice, and puts forward countermeasures for the reasons of the weak internal control environment.