伴随市场经济发展水平的提升,企业的发展必须要遵循市场生存法则,并且企业获取信息的能力是有限的,这就大大增加了企业财务活动的不确定性。但是我国大部分企业在经营管理的过程中都没有充分重视起财务风险管理的重要性,主要原因就是由于内部控制机制不健全,没能发挥其应有的作用。本文从财务风险控制的视角出发,对企业的内部控制机制进行研究,以期完善内部控制体系建设。 With the promotion of the market economy, the development of enterprises must comply with the law of market survival, and the ability of enterprises to obtain information is limited, which greatly increases the uncertainty of the financial activities of enterprises. However, most of the enterprises in our country did not pay enough attention to the importance of financial risk management in the process of operation and management. The main reason is that the internal control mechanism was not perfect and did not play its proper role. This article from the perspective of financial risk control, the enterprise’s internal control mechanism to study, with a view to improving the internal control system.