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风险管理是企业内部控制管理中的重要环节。随着国家经济的发展,“一带一路”的不断推进,国内外建筑工程项目还在不断的增加,工程施工企业有着良好的发展前景。然而,由于工程项目中一般涉资巨大,工程施工企业也承担着更大的经营与管理风险。科学有效的内部控制管理体系有助于企业风险的管理与控制。本文结合工程施工企业中存在的主要风险问题,对风险视角下如何建立健全企业内部控制管理体系展开了深入的探讨。
Risk management is an important part of enterprise internal control management. With the development of the country’s economy and the continuous advancement of the Belt and Road initiative, the construction projects both at home and abroad are still on the increase. Construction enterprises have a good prospect of development. However, due to the huge investment in the project, the construction enterprises also bear greater risks of operation and management. Scientific and effective internal control management system helps to manage and control enterprise risk. In this paper, the main risk problems existing in construction enterprises are discussed in depth, and how to establish and improve the internal control management system in risk perspective is discussed in depth.