目 录
中文摘要I
英文摘要II
一 导论1
（一）选题的目的及其意义 1
（二）论文的整体体系3
二 中小企业内部控制的现状分析4
（一）中小企业内部控制的现状4
（二）中小企业内部控制存在的主要问题4
三 中小企业内部控制的本质特征和关键环节7
（一）中小企业内部控制的本质特征7
（二）中小企业内部控制的关键环节 8
四 构建和完善中小企业内部控制制度10
（一）构建与完善中小企业内部控制的原则10学习林俊德心得体会
（二）构建和完善本文来自优.文,论-文·网原文请找腾讯324,9114中小企业内部控制体系11
（三）加强中小企业内部控制的对策13
五 结论16
主要参考文献17
致谢18
ABSTRACT
The internal control system plays an important role in the operation of the enterprises, because it is the important means by which the enterprises use to strengthen management and improve the economic efficiency. Small and medium-sized enterprises has become an important part of the national economy, For economic development and social stability plays an important role in promoting, Improve and strengthen the internal control of the small and medium-sized enterprises with large enterprise equally important significance.So in such circumstance, how to improve and enhance the enterprise's internal control is a pressing need. Based on small and medium-sized enterprise internal control system of survey and research, mainly from the internal control system, the existing problems and countermeasures of small and medium-sized enterprises, and measures to resolve the development direction of the internal control system is analyzed, finally for small and medium-sized enterprise internal control system and puts forward reasonable Suggestions.
Keywords: internal control Small and medium-sized enterprises current perfect2552