Effective internal controls play important part not only in the achievement of economic aims and benefit,but also in the reform and modem system of present enterprises.Restricted by enterprise scales,financial capacity and human resource,there are many problems on internal institute divisions in most of Chinese small- middle-scale enterprises which influence internal construction and carrying out of the intemal system.In accor- dance with the characteristics of enterprise itself,we should strengthen internal system which include permission control under authorization,system control of accountant and property control of conservation.