Small and medium-sized enterprises not only can optimize industrial structure and alleviate the pressure of employment, but also can better promote national economic development. However, with the complicated and diversified economic environment, there exist multiple risks in the internal control in small and medium-sized enterprises. Internal control plays a vital role in improving the management level of small and medium-sized enterprises. This paper analyzes the problems in the internal control in small and medium-sized enterprises and conies up with corresponding improvement measures from the aspects of internal environment, risk assessment, information systems and communication, control activity and supervision.
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