全面风险管理导向下中小制造企业内部控制

对内部控制理论的发展历史进行了介绍，对国内外学者关于中小制造企业内部控制的研究成果进行了梳理，并结合我国中小制造企业内部控制和风险管理现状进行了相关分析，构建了基于全面风险管理的中小制造企业内部控制框架，以期完善企业内部控制理论体系并对我国中小制造企业实践提供参考。

Internal Control of Minor Manufacturing Enterprise Based on Comprehensive Risk Management

The development history of internal control theory was introduced and the research achievements of domestic and foreign scholars about internal control of minor manufacturing enterprise were sorted. Then an internal control framework for minor manufacturing enterprise was built based on comprehensive risk management combining with internal control and risk management current situation of minor manufacturing enterprise and correlation analysis, so as to improve the internal control theoretical sys- tem and provide a reference for the practice of minor manufacturing enterprise in China.