企业内部控制是一项管理活动,企业要提高管理水平,就必须加强对内部控制制度的管理,通过完善法人治理结构、重视对内部控制制度管理人员的选用,企业内部控制公开化,发挥内部审计机构的监督作用,加强风险评估等工作来加强企业内部控制。 The internal control of an enterprise is a management activity. To improve the management level, the enterprise must strengthen the management of the internal control system, improve the corporate governance structure, attach importance to the selection of managers of the internal control system, open the internal control of the enterprise and give full play to the internal audit The supervisory role of the organization, strengthening risk assessment and other work to strengthen internal control.