合同的管理需要有内外部的结合,其中内部控制要争取使流程得以优化,风险得到最大程度降低以及效率得到充分地提升。这需要建立在合同管理流程及其主要风险分析与控制研究的基础之上。本文将从合同准备、签署、履行和履行后管理这四个步骤为出发点,以合同执行的过程以及导致风险的影响因素为线索,提出针对性的控制措施。 The management of the contract needs to have a combination of internal and external, which internal control should strive to optimize the process, the risk is reduced to a maximum extent, and the efficiency is fully enhanced. This needs to be built on the contract management process and its main risk analysis and control studies. This article will start from the preparation, signing, performance and post-fulfillment management of the four steps of the contract, taking the process of contract execution and the factors that lead to the risk as clues, and put forward specific control measures.