伴随着我国现代企业制度改革的不断深入,因为内部控制无效或是风险管理缺乏导致企业失败事件近年来不断出现,实务界以及理论界关注重心已经成为风险管理视角下企业会计内部控制的完善。本文主要由风险管理与会计内部控制的关系入手,分析了目前我国企业会计内部控制现状中存在的问题,针对问题提出相关完善对策。 With the continuous deepening of the reform of the modern enterprise system in our country, the failure of internal control or the failure of risk management led to the continuous emergence of business failures in recent years. The focus of practical and theoretical circles has become the improvement of internal accounting control in the view of risk management. This paper mainly starts with the relationship between risk management and internal control of accounting, analyzes the existing problems in the status quo of internal control of corporate accounting in our country, and puts forward relevant countermeasures to solve the problems.