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公司开展内部控制评价工作是检验内部控制与实施风险管理的重要方式。随着资本市场压力的持续增大，企业日益追求创新的理念更加迫切，使得企业面临的不可能性因素愈加繁多，这都将增加企业的风险基数，最终影响企业战略目标的实现。如何运用公司内部控制实现风险管理、确保目标实现，成为现代企业需要面临与解决的主要问题之一。为此，实务界与理论界对内部控制和风险管理的研究工作从未停止，但是现有的研究大部分都建立在相对成熟的理论基础之上。所以，探讨新理论或者新制度规范对实践的指导作用，显得格外重要。2017年，COSO委员会发布《企业风险管理——战略与绩效整合框架》，其对风险管理保障企业战略目标实现这一话题进行了讨论，也对内部控制与风险管理的关系作出更加明确的界定。研究此框架对构建内部控制评价指标体系的指导作用，可以为内部控制评价工作提供与以往不同的思路，也可以更好地帮助相关企业完成内部控制改善工作。

本文所选案例企业为Z公司，身处医药制造行业，以医药医疗和房地产为主要经营业务。文章首先对Z公司内部控制相关现状进行了分析，并总结出内部控制评价现存的问题；其次从建立体系、确定权重、计算分值和分析结果等方面完成评价主要流程；最后从优化组织结构、实施战略风险融合机制、加强关键风险控制等方面，提出改善Z公司内部控制的对策建议。本文通过Z公司内部控制评价研究，得出以下观点：一是理论与实践相结合，可以有效检验新理论在实践应用中的可行性；二是公司内部控制是一项处于时刻变化中的控制活动，在不同行业有不同的表现；三是从不同的角度构建内部控制评价指标体系，会有不同的价值体现。作者期望通过本文研究，证明可以运用新ERM框架构建内部控制评价指标体系的同时，提高案例企业内部控制设计和运行的有效性，进而增加企业价值。

It is a significant method of the evaluation of internal control to testing internal control and conducting risk management in company. With the increasing pressure of capital market, and the urgent pursuit of innovative ideas, enterprises are facing more and more impossible factors. These always will increase the risk base of enterprises, and ultimately affect the realization of enterprise strategic goals. How to using the internal control to achieve venture management and realization of goals has become one of the primal matter that modern companies need to confront and resolve. Therefore, the research on internal control and risk management has never stopped in practice and theoretical circles, but most of the existent study is based on relatively ripe theories. So it is extremely important to grope the guiding role of new theories or new systematic code in practice. The“Enterprise Risk Management——Integration with Strategy and Performance”issued by COSO Committee in 2017. It discussed the theme of risk management to assure the implement of enterprise strategic objectives, and made a limpid definition of the reference between internal control and risk management. Studying the guiding role of this framework in framing the evaluation index system of internal control can provide different ideas for the evaluation of internal control than in the past, and can better help relevant enterprises to accomplish the amelioration of internal control.

In paper, the case of Z company, located in the pharmaceutical manufacturing industry, medical and real estate as the primary service. Firstly, this paper examines the current case of Z company related to internal control, and generalizes the extant problems of internal control evaluation. Secondly, the main evaluation path is completed from the aspects of building the regime, sensing the weight, accounting the score and analyzing the results; Finally, from the aspects of majorizing the organizational agency, executing the strategic risk fusion mechanism, and reinforcing the key risk control, this paper puts forward some suggestions for improving the internal control of Z company. Through the research on the internal control evaluation of Z company, this paper obtained the following viewpoints. First, the bonding of theory and practice can effectively check the credibility of the new theory in practical utilization. Second, corporate internal control is a control activity that is continued mutationing and has different manifestations in dfferent business. Third, contruction of internal control evaluation index system from various angulation will have several values. By the study, the author expect to proof that the new ERM framework can increase the valdity of case enterprises in improving the design and running of internal control and increase enterprise value while framing the evalutaion index system of internal control.