内部控制作为一个动态的风险管理过程与企业并购风险的全程性和动态性特征决定了两者之间具有密切联系。本文从内部控制五要素这五个方面从原理上研究了内部控制对企业并购的正面影响,研究表明:内部控制能够有效控制并购过程中的风险,促进企业并购的成功。 Internal control as a dynamic risk management process and corporate M & A risk full-time and dynamic characteristics of the decision between the two are closely linked. This paper studies the positive impact of internal control on M & A from the five aspects of internal control. The research shows that internal control can effectively control the risks in M ​​& A and promote the success of M & A.