本文从内部控制与企业风险管理的现状入手,在比较内部控制整体框架和企业风险管理总体框架的基础上,对内部控制和风险管理的联系和区别进行了分析,得出的启示为风险管理包含内部控制。同时,简要思考了风险管理在我国运用中存在的问题。 This article starts with the status quo of internal control and enterprise risk management. Based on the comparison of the overall framework of internal control and the general framework of enterprise risk management, the paper analyzes the connections and differences between internal control and risk management, and draws inspiration for risk management including Internal Control. At the same time, we briefly consider the existing problems of risk management in our country.