【正文】 mulation and enterprise all levels of activity, aims to identify possible influence enterprise various potential events, and according to enterprise39。t beyond sustaining range, because sometimes has offset the effects of the event of the effect. At this time, and further, strive for higher return risk with room to grow. According to risk portfolio and the overall management point of view, need unification consideration risk events as risk countermeasures between interaction between, overall risk management plan formulated. 3. Internal control and risk management inner link Enterprise system evolution and risk associated with the development. The establishment of a limited liability system is running or partnership enterprise anization from the key turning into a modern shares, it enables shareholders steps possessions and enterprise property and enterprise economic responsibility independent, shareholder transformation will no longer affect the enterprise credit capacity for equity transactions, expanded range and increased liquidity, which reduces the risk of investment and promoting enterprise financing, contributed to today a giant corporation. In order to make equity trading and the shareholders transform business continuity, influence and to make capital and management ability realize more optimal bination of ownership and management, enterprise in the modern enterprise of altitude, which also separate brings new risks, namely professional operators might not perform its accountability and shareholders39。 Jensen (1993) further analyzed the American board of directors in internal control with reasons for the failure of performance. Theoretically, the enterprise internal control is the enterprise system ponent, is in the enterprise management and ownership of the separation of investor benefit under the condition of the protection mechanism. Its purpose is to ensure the accuracy and reliability of the accounting information management, prevent manipulation of statements and fraud and protect the pany39。in the face of uncertainty include choice. risk refers to individuals or anizations are making choices adverse consequences after the possibility of suffering. The risk is opportunity counterparts. Obviously, these discussions have realized that enterprise exists for shareholders or stakeholders (for nonprofit anization, etc.), and create value value creation is not only passive assets security, it should also include the use of opportunity. Moreover, the threat of shareholder value es not from the operator internal factors such as accounting frauds, including from the market risk, etc. Technology and market conditions, promote the new progress of internal control 6 to risk management. In advanced information technology conditions, accounting records realized the electronic control, realtime update, make traditional errordetection and prevent disadvantages accounting control seems outdated. However, the risk is often caused by trading or anization innovation, these innovation es from emerging market practice, such as enron will energy trading large developed into similar financial derivatives trading. On the other hand, environmental protection and the enforcement of protection of consumer rights, strengthened the social responsibility of the enterprise, if an enterprise may have inadvertently, suffer from modity market or capital market for the enterprise, and punish the performance brand value, or the capital market capitalisation putdowns. Therefore, the enterprise need a daily operation function and structure to guard against risks, including abide by laws and regulations, and ensure the trust of investors and ensure financial information management efficiency, etc. Therefore, from maintenance and promote this basic function value creation standpoint, risk management and internal control target is consistent, just in new technology and the market conditions, in order to effectively protect the interests of investors need in the basis of the development of internal control more active and more prehensive risk management. internal control to risk management There is a debate that risk management include internal control, or internal control contains risk management. The author thinks that what kind of conclusion that is not very important, the most important is to clear risk management and internal control of the relation between the superposition place. Who39。t identify and took advantage of the opportunity, cannot make enterprise in the face of not anticipate events and uncertain information while maintaining flexibility or resilient. In 1992 the COSO internal control in the whole framework will risk assessment of the internal control as one of the five elements, in the latest on the introduction of the enterprise risk management framework and further integrate internal control expanded to risk management, clearly put risk management include internal control. The author believes that in the actual business process, risk management and internal control is inseparable in rule or legislative process, consideration scope and control strength, the requirements, the greater the control range will be weaker. For its core problems, such as financial reporting accurate and reliable, the most suitable for 8 legislation to form to constraint, and other more broad cont