Research On Internal Risk Control Of Quanzhou Water Conservancy System

Internal control is an important means of managing an organization,which refers to the construction of organizational systems,processes and norms.Risk control is the targeted control behavior of the organization’s regular business.Therefore,internal risk control is targeted at the internal risk of each unit,the use of internal control means of targeted control behavior process.The internal control of administrative institutions is different from that of enterprises,because of the lack of external supervision,there will be both referees and athletes.Therefore,how to control the internal risks of administrative institutions has attracted much attention,and it is also a problem to be solved in theory and practice.In this study discusses the internal risk and risk control on the basis of the basic concepts,draw lessons from the theory of risk management and the COSO internal control framework,combined with a feature specific to Quanzhou straight water conservancy internal risk control system,the theoretical research combined with the actual case study methods,such as,first straight water conservancy system in Quanzhou harmfulness internal risk species identification and risk assessment,It is found that the risk of business level has the highest harmfulness level.Then the analysis of the current risk control measures at all levels shows that the overall effect of Quanzhou direct water conservancy system in risk control is mixed.This study focuses on the analysis of risk control measures at the business level,and finds that there are many problems at the business level,such as budget control being a formality,poor asset control and monitoring effect,many hidden risks in government procurement,many loopholes in each link of the construction project,and irregularities in contract management.Using the internal control framework of COSO,this study analyzed that the root causes of the problems were incomplete control environment,unguaranteed risk assessment,improper internal control activities,imperfect information communication mechanism and imperfect supervision mechanism.Finally,two cases advanced by collecting domestic and summing up experience,and according to the Ministry of Finance internal control specification part business level,the direction of the budget control,asset management,risk control,government procurement risk control,project management,risk control,contract management,risk control in five aspects in the COSO framework five Angle the corresponding optimization countermeasures,In order to Quanzhou direct water conservancy system to improve the level of service to make a modest contribution.