随着美国次贷危机引发的世界范围内金融危机的爆发,我国企业的生存受到了巨大的挑战,企业内部控制对于企业的经营与生存显得愈发重要。本文在界定内部控制的基础上,详细介绍了企业内部控制的控制要素,分析了我国企业内部控制的发展现状及成因,提出了基于ERM框架的企业内部控制建设的一系列建议。 With the outbreak of the worldwide financial crisis triggered by the subprime mortgage crisis in the United States, the survival of Chinese enterprises has been a huge challenge. The internal control of an enterprise is becoming more and more important for the operation and survival of enterprises. Based on the definition of internal control, this paper introduces the control elements of internal control in detail, analyzes the current situation and causes of the development of internal control in China, and puts forward a series of suggestions on the construction of internal control based on ERM framework.