| Internal control has gradually become an effective way for enterprises to prevent and resist corporate management risks.Internal control can enable enterprises to better prevent and control risks,and can also avoid enterprises blindly pursuing interests.This is an inevitable requirement for enterprises under the rapid development of the economy and society.At present,the internal control system adopted by domestic enterprises draws on the advanced theory of foreign internal control,and combines the actual situation in China,thus forming the corresponding internal control theory.The internal control and risk management of enterprises are guided by these theories.In the development of internal control theory and practice,with the integration of many management concepts,the research of internal control is in the ascendant.The new management concept of industrial and financial integration is to integrate the financial management model based on business experience and embed it into the internal control system,which can further improve the management efficiency of the enterprise.Based on the relevant literature and the normative system of internal control at home and abroad,this study establishes the basic operational framework of embedded integration of internal control system,which makes the domestic internal control theory more perfect;the integration is adopted in the internal control of the enterprise.The business experience and the concept of financial management can effectively solve the problem that the existing business and finance cannot be effectively connected,and ensure that the internal control of the enterprise can achieve better results.The operating mechanism adopted is to use supervision as a basic guarantee,and to use the control environment as a basis to embed the integration of business and finance into information communication,control activities,and risk assessment,so as to better exert the value of the internal control system..Furthermore,in this research,the business operation mode based on the perspective of business financial integration is presented to ensure that the internal control theory can better guide the practical work and provide reference for enterprises to formulate internal control policies. |