Based on the perspective of internal control,the paper takes the potential risks and control measures of administrative and institutional state-owned assets as the main entry point,sorts out and summarizes the requirements of the internal control document system,categorizes and investigates the potential risks of five key business processes including monetary funds,receivables,physical assets,intangible assets,and foreign investment according to the two characteristics of asset liquidity and existence form,and proposes methods and measures to strengthen the internal control of administrative and institutional state-owned assets in practice:deepening the supervision of monetary funds use,strengthening the liquidation of receivables,consolidating the foundation of physical assets management,clarifying the ownership relationship of intangible assets,and strengthening the examination and approval of eternal investment.
关键词
行政事业性国有资产/内部控制/风险点/防范措施
Key words
administrative and institutional state-owned assets/internal control/risk points/preventive measures
维普
万方数据