关于中小企业内部控制研究的几点思考

Some Thoughts on the Research of Internal Control of Small and Medium-sized Enterprises

世界各国经济发展的实践显示,中小企业在各个国家和地区的社会和经济发展进程中都发挥着越来越重要的作用,也是各国经济发展的必然结果。我国改革开放以来中小企业的发展历程也印证了这一发展规律。文章通过对2019年各类期刊以“中小企业内部控制”为主题发表的论文进行分析,揭示中小企业内部控制研究中存在的问题,分析了产生问题的原因,提出了解决建议,起到积极的指导作用。

The practice of economic development in various countries in the world shows that small and medium-sized enterprises are playing an increasingly important role in the social and economic development of various countries and regions,and they are also the inevitable result of the economic development of various countries.The development history of small and medium-sized enterprises since my country's reform and opening up has also confirmed this law of development.The article analyzes the papers published in various journals in 2019 on the theme of“Internal Control of Small and Medium-sized Enterprises”,reveals the problems existing in the research on internal control of small and medium-sized enterprises,analyzes the causes of the problems,and proposes solutions,which play a positive role.Guiding role.