会计内部控制工作对于企业发展而言具有十分重要的作用,在新的经济社会背景下,有必要将战略控制思维加以融入,基于治理、风险与遵循(GRC)三大模块开展相关工作。在这种背景下,本文首先概述了战略控制思维,进而分别分析了GRC背景下构思、筹划并引领回复企业生机与GRC背景下内部控制工作的开展。 The internal control of accounting plays a very important role in the development of the enterprise. Under the background of new economy and society, it is necessary to integrate the strategic control thinking and to carry out related work based on the three modules of governance, risk and compliance (GRC). Against this background, this article first outlines the thinking of strategic control, and then separately analyzes the concept of GRC background, planning and leading the vitality of the response to the enterprise and the internal control work under the background of GRC.