自“内部控制基本规范”及相关应用指南颁布后,如何落实这些控制措施,从而提升企业风险管理水平和内部控制效率,成为实务界、理论界实践研究与解决的问题。基于此,本文根据观察和经验总结提出了企业内部控制的相应措施,为加强企业内部控制管理,提升企业内部控制效率指出了方向与路径。 Since the promulgation of the “Basic Rules for Internal Control” and the promulgation of relevant application guidelines, how to implement these control measures to enhance the level of enterprise risk management and the efficiency of internal control has become a matter of practical research and solution for practical and theoretical circles. Based on this, this paper puts forward corresponding measures of internal control based on observation and experience, pointing out the direction and path for strengthening the internal control management and enhancing the efficiency of internal control.