Research On The Internal Control Evaluation Of China Import & Export Credit Insurance Cooperation

With the development of global economic integration,China Import &Export Credit Insurance Cooperation(for short “Sinosure”),As the mainstay of national economy of state-owned enterprise groups,has supported the size of the domestic and foreign trade and investment,provided millions of export enterprise the export credit insurance services,provide hundreds of Chinese longterm projects with the support of insurance.Meanwhile,the internal control system and the significance of the evaluation system gradually emerge in the company management.In practice,the existing internal control evaluation work has gradually shown that the system is not perfect and the implementation is not in place;incomplete internal control mechanism,internal control work is not continuous;systematic control defects;the lack of professional experience of external firms;lack of full-time staff,etc.In this paper,the research significance: strengthen the internal control evaluation research,to do a good job of the Sinosure to protect the internal control evaluation,to promote the establishment and perfection of the internal control.In this paper,the content : the function and deficiency of internal control evaluation,the construction of the internal control evaluation mechanism,the implementation of internal control evaluation,the implementation of internal control evaluation and so on.In this paper,the main point: service Sinosure the internal control evaluation practice,promote the development of its internal control.“Outsourcing custom”internal control related systems,implementing internal control matrix changes,evaluation of internal control,internal control/operation risk monitoring,inspection plan as a whole,the system as a whole in the system operation.Thisarticle hopes to make a little contribution for the practice of the internal control evaluation work for Sinosure.The main conclusions of this article,and gradually establish a management of authorized management responsibilities clear and efficient operation;to strengthen risk management and prevention of risk management;constantly improve the control activities,improve the basic management level;further strengthen the construction,promote management standardization.