Internal management control is an efficient approach to the success of risk management control in small and medium micro enterprises. Administration cost, however; poses the main obstacles to the improvement of these enterprises in which various problems currently exist, such as: obsolete management concepts, lack of risk awareness, and imperfect internal management control system. To deal with these problems, the present study proposed that top management participate in the internal management control and turn the internal administrative system into a complete closed-loop one under the condition of controlling cost-effectiveness, via establishing and perfecting warning system, strengthening the function of supervision, and improving the information management system.