论中小企业财务管理内控制度

On the small and medium enterprises financial management control system

中小企业主自身较低的素质和受传统思想的影响，使企业在经营过程中暴露出了其固有的顽疾，特别是体现在企业内部财务管理控制体系上的混乱和内控制度的不力，是中小企业衰亡的主要因素。加强和完善中小企业财务管理内控制度，已成为当前理论界和实务界最为关注的话题之一，也是提高中小企业生存和发展能力的关键所在。

SME owners lower their quality and tradition, so that enterprises operating in the process of exposing its inherent in the illness, especially in the enterprise financial management system to control the chaos and lack of internal control system , Is a major factor in the decline and fall of small and medium enterprises. Strengthening small and medium enterprises and improve the financial management control system, has now become the theoretical and practical topics of most concern is the survival and development of small and medium enterprises to increase the capacity of the key.