无论何种类型的企业均要先确立其组织目标,然后对该目标做出合理的风险评估,再以此为依据进行相应的内部控制及风险管理,使该目标得顺利的实现。因此,企业的组织目标不仅要依靠实施制度的内部控制制度为其提供进一步的保障,还要加强企业的风险管理。在市场竞争越来越激烈的今天,内部控制制度以及全面风险管理在某种程度上决定着一个企业的成败,本文就针对基于企业目标导向的内部控制及风险管理的相关问题展开讨论。 No matter what type of enterprises should establish their organizational goals, and then make a reasonable risk assessment of the goal, and then based on the corresponding internal control and risk management, so that the goal can be smoothly achieved. Therefore, the organizational goals of enterprises not only rely on the implementation of the system of internal control to provide them with further protection, but also to strengthen the risk management of enterprises. In the increasingly fierce competition in the market today, the internal control system and overall risk management to a certain extent determine the success of an enterprise, this article aims at the enterprise-based internal control and risk management issues related to the discussion.