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近年来，由于我国市场经济的迅速发展，企业的管理与经营也变得日益复杂，很多企业虽已建立相对健全的内部控制制度，但受诸多风险因素的影响，企业的内控体系已经无法适应现在市场经济大环境下企业发展的需求。通过查阅诸多案例，并总结分析企业的不足之处，可以发现企业对其自身风险管理的忽视，不可避免的会给自身埋下长期生存的隐患。由此可见，如果企业想要更好的存活下去，加大对其风险管理的重视程度就显得尤为重要，将风险管理与内部控制有机融合，方能更好的发挥防范和规避风险的作用。2017年9月，COSO委员会发布了迄今为止最新的指导性框架——新版全面风险管理框架（以下简称COSO-2017），该框架从组织的总体层面出发，在企业的日常经营活动、核心价值、战略目标等中融入全面风险管理的理念，从而选择契合自己的发展战略，实现价值增值。本文将选取C省一家极具影响力的医药企业——T公司为研究对象，该公司由于内控体系不健全，特别是缺乏成熟的内控评价体系，最近几年问题频发，业绩直线下滑。

基于此，本文首先在内控相关文献的基础上，梳理了内控的相关概念，并介绍了利益相关者、委托代理、全面风险管理等相关理论。其次，总结了T公司内部控制评价现状，针对案例公司的具体情况，根据COSO-2017的基本要素和原则，为T公司构建了内控评价指标体系，并采用调查问卷的方式收集所需信息，运用模糊综合评价法，对T公司内部控制的有效性进行客观评价。最后，评价结果表明，T公司现行的内控制度在设计或运行方面存在缺陷，对此本文提出了针对性的改进建议，旨在有效提高T公司内部控制的水准，也为该企业战略目标和管理水平的提升给予强有力的支撑，并希望能为其他存在类似情况的企业提供一定的参考。

风险管理对企业的作用无可替代，对企业内控进行有效评价，有助于及时发现自身的不足之处，从而提升公司的管理水平和适应新市场环境的能力，使得企业能够在瞬息万变的新时代环境下得以生存和持续。

In recent years, due to the rapid development of my country's market economy, the management and operation of enterprises have become increasingly complex. Although many enterprises have established relatively sound internal control systems, affected by many risk factors, their internal control systems have been unable to adapt to the current situation. The needs of enterprise development in the market economy environment. By reviewing many cases and summarizing and analyzing the insufficiency of the enterprise, it can be found that the enterprise neglects its own risk management, which will inevitably lay hidden dangers for its own long-term survival. It can be seen that if an enterprise wants to survive better, it is particularly important to pay more attention to its risk management. The organic integration of risk management and internal control can better play the role of risk prevention and avoidance. In September 2017, the COSO Committee released the latest guiding framework so far, the new version of the comprehensive risk management framework (hereinafter referred to as COSO-2017). Integrate the concept of comprehensive risk management into strategic goals, etc., so as to choose a development strategy that suits oneself and realize value added. This article will select T Company, a highly influential pharmaceutical company in C Province, as the research object. Due to the imperfect internal control system, especially the lack of a mature internal control evaluation system, the company has experienced frequent problems in recent years and its performance has plummeted.

Based on this, this paper firstly sorts out the relevant concepts of internal control on the basis of the relevant literature on internal control, and introduces relevant theories such as stakeholders, principal-agent, and comprehensive risk management. Secondly, it summarizes the current situation of internal control evaluation of T company. According to the specific situation of the case company, according to the basic elements and principles of COSO-2017, an internal control evaluation index system is constructed for T company, and the required information is collected by means of questionnaires. Fuzzy comprehensive evaluation method to objectively evaluate the effectiveness of T company's internal control. Finally, the evaluation results show that the current internal control system of T company has defects in design or operation. This paper puts forward targeted improvement suggestions, aiming to effectively improve the level of T company's internal control, and also contribute to the strategic goals and management of the company. The improvement of the level will give strong support, and hope to provide some reference for other enterprises in similar situations.

Risk management plays an irreplaceable role in an enterprise. Effective evaluation of an enterprise's internal control can help to find its own shortcomings in time, thereby improving the company's management level and the ability to adapt to the new market environment, enabling the enterprise to survive in the rapidly changing new era. survive and sustain in the environment.