内部控制是现代企业管理的重要手段,是生产经营活动的自我调节和自我制约的内在机制,推行企业内部控制是保证企业长期健康发展的要求,也是提高企业经营管理水平行之有效的方法。本文从企业内部控制的内涵、内部控制的必要性、内部控制的五个基本要素(内控环境、内控活动、风险评估、内部监督审计、信息交流)重点阐述了如何加强企业内部控制,有效规避风险。 Internal control is an important means of modern enterprise management, an inherent mechanism of self-regulation and self-control of production and operation. The implementation of internal control is a requirement to ensure the long-term healthy development of an enterprise. It is also an effective way to improve the operation and management of an enterprise. This article focuses on how to strengthen the internal control of enterprises and effectively avoid the risks from the connotation of internal control, the necessity of internal control and the five basic elements of internal control (internal control environment, internal control activities, risk assessment, internal supervision and audit, information exchange) .