In recent years, with the rapid development of the economy, the risks faced by enterprises have also increased, so the management level and management depth of enterprises are also higher and higher. The success of an enterprise cannot be separated from the success of management. Internal control is the core content of modern enterprise management, and as the soul and core of internal control - internal accounting control is particularly important. The more the economy develops, the more advanced the times, if enterprises want to be invincible in the market environment, in addition to continuous innovation and improvement, conform to the development trend of the times, a sound internal accounting control system is also essential. As the foundation of the national economy, small and medium-sized enterprises play an irreplaceable role in the history of economic development, and at the same time their rapid development is limited by their own conditions, lack of necessary internal accounting control, or internal accounting control is relatively weak, resulting in greater financial risks of enterprises, not conducive to the long-term development of small and medium-sized enterprises, It is not conducive to the stable operation of the national economy. This paper takes small and medium-sized enterprises as the main body, makes further analysis of its internal accounting control, and hopes to enlighten the small and medium-sized enterprises in the process of carrying out the internal accounting control.
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