随着全球经济一体化进程的加快,企业所处的环境日趋复杂,参与的竞争愈加激烈,导致面临的风险也日益扩大。特别是美国安然、世通、雷曼兄弟等国际知名公司相继暴出严重的财务丑闻后,人们开始重新重视内部控制的构建,并逐渐意识到内部控制必须融入风险管理的先进理念,使内部控制与风险管理相融合。本文结合当前形势,阐述了内部控制与风险管理的关系,分析了基于风险管理模式下内部控制存在的问题,并针对问题提出了相应的解决思路。 With the acceleration of the process of global economic integration, the environment in which enterprises are increasingly complex and the competition for participation is becoming more and more intense, resulting in the increasing risks. Especially after the serious financial scandals such as the Enron, WorldCom, and Lehman Brothers, which are successively exposed by the United States, people have begun to attach importance to the construction of internal control and have come to realize that the internal control must be integrated into the advanced concepts of risk management so that the internal control Integration with risk management. Based on the current situation, this paper elaborates the relationship between internal control and risk management, analyzes the problems existing in internal control based on risk management, and puts forward corresponding solutions to the problems.