本文从简述企业内部控制的概念和目标出发,对企业在现阶段加强内部控制的作用和意义进行较为深入的论述,结合宏观经济发展和企业经营运作理念着手,从认识内部控制,财务风险和外部监督三个方面提出对完善企业内部控制的建议。 Based on the concept and goal of the internal control of the enterprise, this article discusses the function and significance of the internal control strengthened by the enterprise at the present stage. Combining with the macroscopic economic development and the concept of the operation and management of the enterprise, this article starts with understanding the internal control, financial risk and Three aspects of external supervision proposed to improve the internal control of enterprises.