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基于风险管理的住房公积金内部控制 被引量:9

Internal control of residence fund based on risk management
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摘要 住房公积金与广大居民的切身利益直接相关,公积金中心内部控制的好坏决定了其发展的成败。公积金中心要实现健康稳步发展,必须关注、识别和防范住房公积金行业所面临的各种风险,充分理解风险管理与内部控制之间的关系,实现在风险管理的基础上加强住房公积金内部控制。 Residence fund is directly related to the benefit of peo- ple. The quality of internal control in RFAC (the Residence Fund Administrative Center)decides the result of its develop-ment. In order to realize healthy and steady development of RFAC, it is important to concern, identify and guard against various risk faced by residence fund industry, to comprehend adequately the relation of risk management and internal control, and to realize to strengthen internal control in RFAC based on risk management.
作者 刘德元
出处 《大连海事大学学报(社会科学版)》 2008年第3期142-144,共3页 Journal of Dalian Maritime University(Social Science Edition)
关键词 住房公积金 风险管理 内部控制 residence fund risk management internal control
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