就现在情况而言，大多数中小企业的内部控制制度还不够全面，没有完全覆盖到

As far as the present situation is concerned, the internal control system of most SMEs is not comprehensive enough, and it has not fully covered all departments and personnel, nor has it penetrated into various business areas and business operating systems of the enterprise. Take the financial department as an example, such as the regular bills and seals management system of many enterprises, the "internal containment principle" in the division of accounting personnel has not been established, and even some small enterprises have not established a formal accounting department, accounting, cashier and financial audit, etc. All accounting work is done by one person.

As things stand, the internal control system for most SMEs is not comprehensive enough to fully cover all departments and personnel, and does not penetrate into the various business areas and operating systems of the enterprise. Take the financial sector as an example, such as many enterprises conventional bills, seal management system, accounting personnel in the division of labor in the "internal containment principle" has not been established, and even some small enterprises have not established a formal accounting department, accounting, cashierand and financial audit accounting work by a person.

As far as the current situation is concerned, the internal control system of most small and medium-sized enterprises is not comprehensive enough, not fully covering all departments and personnel, nor penetrating into all business areas and business operating systems of enterprises. Take the financial department as an example. For example, many enterprises have not established the regular bill and seal management system, the "internal containment principle" in the division of accounting personnel, and even some small enterprises have not established a formal accounting department. Accounting, cashier and financial audit are all arranged by one person.<br>