管理会计是一种财务管理理念,其实施载体是内部控制。当今社会经济发展速度较快,企业面临的竞争也越来越激烈,因此企业必须苦练内功,不断提升自身管理水平,不断增强自身竞争力,为企业的长足发展奠定坚实的管理基础。基于此,本文简要阐述了内部控制与管理会计,就企业常见的管理风险问题进行了分析,并给出了基于内部控制的管理会计体系建设思路,希望对提高企业管理水平有所借鉴。 Management accounting is a kind of financial management concept, the implementation of the carrier is internal control. In today’s socio-economic development, enterprises are faced with increasingly fierce competition. Therefore, enterprises must work hard to improve their management level and constantly enhance their own competitiveness so as to lay a solid foundation for the rapid development of enterprises. Based on this, this article briefly elaborates the internal control and management accounting, analyzes the common management risk of the enterprise, and gives the thought of building the management accounting system based on the internal control, hoping to learn from the improvement of the enterprise management level.