摘要:随着中国经济的不断改革，市场更加开放，竞争环境更加激烈，如果想要在市场经济的今天立足并取得长远发展，就必须苦练内功，通过加强内部控制、深化风险管理，来提升自己的竞争力。内部控制和风险管理能够增强企业增强抵抗风险的能力，是企业能够持续发展和做大做强的保证。但是，从我国企业的实际情况看来，内部控制和风险管理都存在缺失和薄弱的地方。许多企业，由于控制不力而导致的经营效率低下，舞弊现象层出不穷，经营管理不善已成为我国企业特别是中小型企业的普遍现象。而中小型企业中70%左右是制造业企业，所以如何有效地进行内部控制和风险管理是当前中国制造业企业急需解决的重大课题。而制造业是我国工业的基础和支柱，完善制造业企业的内部控制和风险管理，可以提升制造业企业的竞争力，进而增强我国经济总体水平。

关键词：制造业企业；内部控制；风险

ABSTRACT:With the deepening of reform and opening up, enterprises are facing the international competitive environment, enterprises want to remain invincible in the fierce competition, it must be hard skills, strengthen internal control, enhance the risk management. Internal control and risk management is the enterprise based on the risk of problems of the security market, is the fundamental guarantee for sustainable development of enterprises. However, from the theoretical research and enterprise practice of our country's internal control and risk management, internal control and risk management is a weak link. In reality, because of the low operation efficiency of enterprise control ineffective due to emerge in an endless stream, fraud, mismanagement has become China's enterprises is a common phenomenon in small and medium enterprises. About 70% of small and medium enterprises in the manufacturing industry, so how to effectively carry out the internal control and risk management is put manufacturing enterprises in China before the urgent and heavy task. Because the manufacturing industry is the pillar industry of China's industrial manufacturing enterprises, improve the internal control and risk management to enhance the competitiveness of manufacturing enterprises, and strengthen the role of the overall level of our country economy is very obvious.

Keywords: manufacturing enterprise ; internal control ;risk