随着社会经济的发展，内部控制逐渐成为企业管理的重要手段。但是随着国际环

With the development of social economy, internal control has gradually become an important means of corporate management. However, with the changes in the international environment, the continuous liberalization of the international market, the continuous deepening of market reforms, and the increasingly complex and changeable external environment that companies face, companies are always exposed to risks and uncertainties faced by companies. Also bigger. Due to the inadequacy of risk management, the internal control of the enterprise is limited. The academic circles began to pay attention to the effective combination of internal control and risk management, strengthening risk management based on the original corporate internal control framework, improving internal control, promoting its identification and judgment of the business environment and risk factors it faces, and adopting effective risk control Measures to enhance the company’s risk prevention and management capabilities.

With the development of social economy, internal control has gradually become an important means of enterprise management. However, with the change of the international environment, the continuous opening of the international market, the deepening of market-oriented reform, and the increasingly complex and changeable external environment faced by enterprises, enterprises are always exposed to risks, and the greater the uncertainty they are facing. Due to the lack of risk management, the internal control of enterprises is limited. Academic theorists begin to pay attention to the effective combination of internal control and risk management, strengthen risk management on the original internal control framework of enterprises, improve internal control, promote the identification and judgment of their own business environment and risk factors, and take effective risk control measures to enhance the risk prevention and management ability of enterprises.<br>

With the development of social economy, internal control has gradually become an important means of enterprise management. However, with the change of the international environment, the continuous opening of the international market and the deepening of market-oriented reform, the external environment faced by enterprises is becoming increasingly complex and changeable, which makes enterprises always exposed to risks and the greater the uncertainty faced by enterprises. Due to the deficiency of risk management, the internal control of enterprises is limited. Academic theorists began to pay attention to the effective combination of internal control and risk management, strengthen risk management on the original framework of internal control of enterprises, enhance internal control, promote them to identify and judge their own business environment and risk factors, and take effective risk control measures to enhance the risk prevention and management ability of enterprises.