伴随着经济水平的提高,市场竞争力的加大,企业所面临的风险越来越多,特别是金融危机时代。这种情况下,内部控制问世,不但成为企业防范、控制风险的手段,还是保证新流程正常运行的关键。下面,本文从业务流程再造、内部控制关系角度出发,总结业务流程再造下的内部控制设计。 With the improvement of economic level and the increase of market competitiveness, the risks faced by enterprises are more and more, especially during the financial crisis. Under such circumstances, the advent of internal control has not only become a means for enterprises to guard against and control risks, but also the key to ensuring the normal operation of the new process. Next, this article from the perspective of business process reengineering and internal control, summarizes the internal control design under the business process reengineering.