引言当前我国正处在全面改革的深化阶段,在这一过程中各企业间的竞争也日益激烈,所以企业要想在当前环境下获得优势发展就要能够将自身的内部控制得到进一步的强化,对可能存在的风险加强防范。这样才能够在诸多企业发展中占据优势发展地位,才能促进企业的健康长久发展。企业建立内部控制就是为了防范风险,没有风险防范作为目标,内部控制的存在的重要性就会大大降低,发挥作用的空间就会越来越低。1.内部控制的定义和用途 At present, our country is in the deepening stage of the comprehensive reform. In this process, the competition among enterprises is also increasingly fierce. Therefore, if enterprises want to gain advantage in the current environment, they should be able to further strengthen their internal control, Prevent potential risks. Only in this way can we occupy a dominant position in the development of many enterprises and promote the long-term healthy development of enterprises. The internal control of enterprises is to prevent risks, without risk prevention as a goal, the importance of the existence of internal control will be greatly reduced, the role of space will be lower and lower. 1. Definition and purpose of internal control