目前,随着经济全球化的不断深入,企业面临的竞争压力和各种风险也不断加剧,要求企业加强内部控制和有效的风险管理。本文主要从两者的概念、实质等着手分析其在本质上的差异,理清两者的关系,并指出当前内部控制和风险管理存在的问题以及未来的发展趋势,最终提出内部控制与风险管理相融合的策略来促进企业内部的管理,以适应当前激烈的市场竞争环境。 At present, with the continuous deepening of economic globalization, the enterprises are facing more and more competition pressure and various risks, and they are required to strengthen their internal control and effective risk management. This paper mainly analyzes the essential differences between the two, clarifies the relationship between the two and points out the problems existing in the current internal control and risk management as well as the future development trend. Finally, it puts forward the internal control and risk management A combination of strategies to promote internal management of enterprises to adapt to the current fierce market competition environment.