企业集团内部控制从传统的内部牵制、内部制度到内部整体框架,发展为现在的以风险管理为导向的内部控制体系。内部控制与公司治理具有重要的内在联系,本文在分析内部控制与公司治理结构关系的基础上,对如何加强内部控制和完善公司治理结构提出建议。 The internal control of enterprise group develops from the traditional internal control and internal system to the internal overall framework and develops into the current risk management oriented internal control system. Internal control and corporate governance are intrinsically linked. Based on the analysis of the relationship between internal control and corporate governance, this paper puts forward suggestions on how to strengthen internal control and improve the corporate governance structure.