The Abstract of My Essay Investment is the major economic activity of the enterprise development, the purpose of the enterprise investment is to get considerable income in the future. The profit maximization is the ultimate goal of the enterprise investment activities, however, as long as engaged in enterprise investment activities there will be some risks. The enterprise investment risk is from itself and the uncertainty of the environment condition caused the benefits and the risk of investment in the possibility of the divergence between risk and return. The current economic environment brings to the enterprise the opportunity and makes the enterprise faced with increase in uncertainty factors, the probability of the investment risk is becoming more and more big, therefore, the risk of investment management and control is extremely important significance in investment activities. In order to control the risks of enterprise investment activities, the Ministry of Finance issued “Enterprise Internal Control Application Guidelines No.6-Fund Activities” on June 12, 2010, which standardizes the enterprise investment activities. To attach importance to the investment risks and to take the corresponding measures to control the risks are very necessary for the assets maintenance and accretion and the protection of the right of the investors. Key words: investment activities; investment risk; risk control; the internal control