在当前的市场环境下,如何有效的发挥财务部门在内部控制与全面风险管理中的主导作用,提高企业的经营管理水平,是很多企业迫切需要解决的问题。本文阐述了内部控制和全面风险管理的含义及关系,分析了我国企业内部控制与全面风险管理的现状和问题,并提出财务部门在改进企业内部控制与全面风险管理中的重要作用。 Under the current market environment, how to effectively exert the leading role of the financial department in internal control and overall risk management and improve the management level of enterprises is an urgent problem that many enterprises need to solve. This article expounds the meaning and relationship of internal control and total risk management, analyzes the current situation and problems of internal control and total risk management in our country, and puts forward the important role of the financial department in improving internal control and overall risk management.