内部控制是由企业董事会、监事会、经理层和全体员工实施的,旨在合理保证企业经营管理合法合规,资产安全,财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略目标的控制过程。风险管理本质上是针对各种风险管理活动的总称,包括风险识别、风险评估、风险应对和风险控制等。一、实施内部控制与风险管理的必要性(一)国家对内控制度建设的重视 The internal control is implemented by the board of directors, the board of supervisors, the manager and all employees of the enterprise. The purpose of the internal control is to ensure that the operation and management of the enterprise are reasonably and legally compliant, that assets are safe, that the financial reports and related information are complete and complete, that the operating efficiency and effectiveness are enhanced, and that enterprises implement the development strategy The goal of the control process. Risk management is essentially a general term for various risk management activities, including risk identification, risk assessment, risk response and risk control. I. The Necessity of Implementing Internal Control and Risk Management (I) The State attaches importance to the construction of internal control system