当前随着市场经济的快速发展,中小企业在我国市场经济建设中占据着重要的地位,同时在管理方面也存在着一些问题,尤其是在内部管理制度建设方面。本文以中小企业内部控制管理为研究对象来分析中小企业内部管理制度建设中存在的问题,从而为加强企业内部管理提供一些理论支撑,以达到提高中小企业内部管理水平、完善管理制度的目的。 At present, with the rapid development of the market economy, SMEs occupy an important position in China’s market economy construction. At the same time, there are also some problems in the management, especially in the construction of internal management systems. This paper analyzes the internal control management of SMEs to analyze the problems existing in the internal management system of SMEs, so as to provide some theoretical support for strengthening the internal management of enterprises to achieve the purpose of improving the internal management of SMEs and improving the management system.