在市场竞争日趋激烈的情况下,企业一般来说面临着两个基本问题:一是如何适应外部环境的变化;二是如何协调内部资源的有效利用。由于企业对外部环境的适应性是建立在内部协调性的基础之上,因此,构建企业内部控制体系、加强风险管理是企业最基础性的工作,也是企业能够生存和发展 In the increasingly fierce market competition, enterprises generally face two basic problems: First, how to adapt to changes in the external environment; the second is how to coordinate the effective use of internal resources. As the adaptability of the enterprise to the external environment is based on the internal coordination, therefore, building an enterprise internal control system and strengthening risk management are the most basic tasks of the enterprise and also the enterprises can survive and develop