How to evade these risks become another key subject that the post faces - - strengthen enterprise ' s risk management , strengthen the internal control , and utilize enterprise ' s risk rationally . at the time of establishing the postal group company , the post must set up integrated risk management system , complete the internal control frame and some firm precaution barrier in order to evade the risk and guarantee the postal health development . it is very essential 本文通过对风险管理及内部控制相关理论的研究,结合吉林邮政发展现状,对吉林邮政进行环境分析,指出吉林邮政企业面临的风险及风险管理存在的问题和成因,提出构建体现全面管理的吉林邮政内部控制方案,将风险管理贯穿于企业的经营活动,为吉林邮政企业风险管理及其内部控制做出了一定的贡献。