从国际内部控制的发展历程看,内部控制已经发展到风险管理阶段,因此,企业建立内部控制体系必须以防范风险、加强风险管理为出发点。就实质而言,内部控制的最终目标是为了控制和管理企业所面临的一切风险,所以,应用风险管理整体框架的理念、基于风险管理来设计或完善企业的内部控制体 From the perspective of the development of international internal control, internal control has been developed to the stage of risk management. Therefore, the establishment of an internal control system must be based on the prevention of risks and the enhancement of risk management. In essence, the ultimate goal of internal control is to control and manage all risks faced by the enterprise. Therefore, applying the concept of the overall framework of risk management and designing or improving the internal control body of the enterprise based on risk management