市场环境瞬息万变,企业面对的运营风险也变得更加多样,其中以财务风险最具代表性。企业要想有效防控财务风险,必须建立完善的风险管理机制,而风险管理实际上正是内控的核心。近年来,我国企业也进行了很多完善内控体系的尝试,虽然取得了一些成效,但仍然有很多问题亟待解决。本文以集团企业为研究对象,分析其重要业务流程内部控制存在的问题,在此基础上提出优化建议。 The market environment is rapidly changing, and the operational risks faced by enterprises also become more diverse, among which the financial risk is the most representative. To effectively prevent and control financial risks, enterprises must establish a sound risk management mechanism, and risk management is actually the core of internal control. In recent years, many attempts have been made to improve the internal control system in our country. Although some achievements have been made, many problems still need to be solved urgently. In this paper, the group of enterprises as the research object, analyze the problems existing in the internal control of its important business processes, and then put forward the optimization suggestions.