企业要想长久生存,就需要有风险管理的意识,在风险管理的视角下,对企业的内部加强控制管理,完善会计内部管理的规章制度,文章通过描述我国的企业会计内部管理面临的现状和存在的问题,从会计内部的控制和风险管理的关系入手,提出了完善会计内部控制的具体措施。 In order to survive for a long time, enterprises need to have the awareness of risk management. From the perspective of risk management, the internal control of enterprises should be strengthened and the rules and regulations of internal management of accounting should be improved. By describing the status quo of internal management of enterprises in China, The existing problems, starting from the relationship between internal control and risk management in accounting, put forward specific measures to improve the internal control of accounting.