Abstract：Our country's legal system of internal control has been basically established in accordance with the requirements of auditing and accounting. It's necessary and urgent to restrain industries with high environmental pollution risk by the internal control system, which can also reduce their operating costs. The existing system and related practice have laid a good foundation for establishing the internal control system, while many practical problems and the lack of international experience are the main obstacles. In spite of this, incorporating environmental risk into the internal control system is an irresistible trend, which requires specifying the types of applicable industries and enterprises, highlighting managers' duties and responsibilities, and striving for the balance of right and duty allocation.

Keyword：internal control system;company;environmental pollution;risk;