内部控制是企业管理工作中不可或缺的重要环节,只是随着新世纪初国内外众多知名企业陆续被披露出财务舞弊造成巨额损失的丑闻,传统内部控制的缺陷逐渐被公众发现和认识。于是企业内部控制加强风险管理开始成为各管理机构和行业企业关注的焦点。文章通过分析风险管理和内部控制的关联与差异,阐释了企业内部控制常见问题,并就具体的优化策略提出了若干建设性意见。 Internal control is an indispensable and important link in enterprise management. Only with the disclosure of many famous enterprises at home and abroad at the beginning of the new century, the scandal caused huge losses due to financial fraud, the defects of traditional internal control are gradually discovered and recognized by the public. So the internal control of enterprises to strengthen risk management has become the focus of attention of various regulatory agencies and industry enterprises. By analyzing the correlation and difference between risk management and internal control, the article explains the common problems of internal control and puts forward some constructive suggestions on specific optimization strategies.