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This paper first describes the concept of internal control and risk management and their relationship, the academic circles generally includes three kinds of views. In addition, the article also analyzes the current situation of our country enterprise internal control system, as well as the current our country enterprise internal control existing in the risk-oriented problems, combining related theories, from strengthening the core status, risk management in the enterprise internal control internal control objectives, improve the internal environment, create a good corporate culture, establishing and perfecting the risk management system, strengthen enterprise internal control supervision, optimize the information and communication system and other aspects of the risk management to strengthen enterprise internal control strategy based on.