随着中国市场经济体制的逐步深化,现代企业所处的金融、政治环境愈加复杂,企业的发展也随即面临着数量剧增的财务风险。本文以大中型企业为例,以企业的内部控制为视角,首次构建了内部控制“三权鼎力”的体系,希望能为科学降低大中型企业的财务风险提供有力的理论依据和工作思路。 With the gradual deepening of the market economy system in China, the financial and political environment in which modern enterprises are located is compounded. As a result, the development of enterprises also faces a sharp increase in the number of financial risks. Taking large and medium-sized enterprises as an example, from the perspective of internal control, this paper builds the system of internal control and “three powers” for the first time, hoping to provide a powerful theoretical basis and working ideas for scientifically reducing the financial risks of large and medium-sized enterprises .