Analysis of Internal Control Risks and Preventive Measures of Administrative and Institutional State-owned Assets
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.
administrative and institutional state-owned assetsinternal controlrisk pointspreventive measures
万方数据
维普
