自美国萨班斯法案实施以来,在金融危机和《企业风险广利整合框架》的共同影响下,内部控制、公司治理、风险管理日渐成为社会、政府监管部门、学术和实务界关注和研究的重要课题之一。然而直到今天,在理论界和实务界对它们三者之间的关系还存在分歧。本文首先深入分析了三者之间的关系,并基于战略管理视角构建了三者之间的关系框架。 Since the implementation of the Sarbanes-Oxley Act in the United States, under the joint influence of the financial crisis and the framework of corporate risk and profit integration, internal control, corporate governance and risk management have increasingly become the focus of and concern for the society, government regulatory agencies, academic and practical communities One of the important topics. However, up to now, there still exists disagreement between the three in theory and practice. This paper first analyzes the relationship between the three in-depth, and builds the relationship between the three based on the strategic management perspective.