任何企业,要想达到经营目标,除了外部生产的竞争力外,内部的控制管理能力也非常重要。特别是中小企业,由于其管理制度并不像国有企业那样墨守成规,而是具有相当的创新性和针对性。因此,恰当的内部控制必须合理的建立以促进外部生产,实现企业经营目标。 Any enterprise, in order to achieve the business objectives, in addition to the competitiveness of external production, internal control and management capabilities are also very important. In particular, SMEs, because their management system does not stick to conventions like the state-owned enterprises, have considerable innovation and pertinence. Therefore, proper internal controls must be properly established to promote external production and achieve business objectives.