In this paper, the development of the internal control theory to the evolution as the starting point, analysis of the development process of China's internal control, on the status of internal control of small and medium enterprises in China, in-depth analysis of these current problems appear.

This article to internal control theory of development and evolution, and analyze the entry point for our internal control on the course of development of small and medium enterprises in our country, the status quo, and internal control led to an in-depth analysis of the reasons for these problems o

This article take the internal control theory development successional variation process as a breakthrough point, analyzed our country internal control development course, elaborated Our country Small and medium-sized enterprise internal control present situation, the thorough analysis causes the re

Development of internal control theory in this article to the point of evolution, analyses the evolution of internal control in China, expounded China's medium and small enterprises internal control status of analysis result of the reason why these issues in depth.

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