2009年7月1日我国财政部等五部委颁布了《企业内部控制基本规范》,要求上市公司即日起开始执行,并鼓励非上市的其他大中型企业执行,监管部门对企业内部控制的重视可见一斑。本文从内部控制与风险管理的关系入手,分析我国企业风险管理与内部控制存在的问题并提出了内部控制的相应措施。 July 1, 2009 China’s Ministry of Finance and other five ministries promulgated the “Basic Norms for Enterprise Internal Control”, requiring listed companies to start execution now, and to encourage the non-listed other large and medium-sized enterprises to implement the regulatory authorities on the importance of internal control can be seen Spotted. This article starts with the relationship between internal control and risk management, analyzes the existing problems of enterprise risk management and internal control in our country, and puts forward corresponding measures of internal control.