摘要:改革开放给我国中小企业带来了巨大的发展机会。近年来，中小企业奋起直追，发展非常迅速，已经成为我国经济的重要组成部分。然而在发展的同时，环境带来的变动性的、不确定性的因素也在增加，所以企业应该更加重视自身的管理，来面对新的机遇与挑战。内部审计在企业内部管理系统中起着举足轻重的作用，它是对会计的控制和再监督。但内部审计的作用在中小企业内部并没有得到很好的发挥。文章在回顾内部审计概念的基上，总结了内部审计的特点，探讨了内部审计的目的及意义，为提高中小企业内部审计的水平以适应复杂多变的外部环境提供了理论支持。我国中小企业内部审计还需要走一段艰巨的道路，因此，文章主要对中小企业内部审计存在的若干重要问题进行探讨，提出建立和完善我国中小企业内部审计机制的对策，包括管理人员要在观念上重视、建立合理的内部审计机构、突出审计服务管理的作用、强化内部审计对内部控制的监督、提高审计人员素质，制定相关法律等措施。希望这些举措可以给中小企业内部审计提供启迪与帮助，完善企业内部审计制度。

关键词：中小企业；内部审计；问题；改善

ABSTRACT:Since the policy that reform and opening up has been carried out, small and medium-sized enterprises have developed rapidly in China. They are playing an important role in the national economy. At the same time, the global economic environment brings the small and medium-sized enterprises profound change such as complexity, dynamic and uncertainty. Enterprises in our country are faced with a more complex field, which is becoming more and more vast. It is very necessary to implement internal audit in the enterprise internal management system .Internal audit is the supervision of the accounting. However, internal audit hasn’t been carried out very well in small and medium-sized enterprise. On the basis of the reviewing of concept, this article summarizes the characteristics and discusses the purpose and significance of  internal audit activity. The setting up of institutions of internal audit in small and medium-sized enterprise can’t meet the requirements of modern enterprises both in the construction of regulations and staff's quality. Through discussing some important problems of internal audit ,the article aims at establishing and completing internal audit mechanism in small and medium-sized enterprise, including being taken seriously by managers, establishing a sound internal audit institutions, highlighting the role of the audit management, strengthening the supervision of the internal audit over the internal control, improving the quality of the auditors ,making the related legal measures. The measures will provide new ideas and methods for the enterprise to strengthen and improve management, which can help enterprises to improve the comprehensive competitiveness and seek a place in the fierce market competition.

Keywords: Small and medium enterprises; internal audit; problems; improvement