论政策性担保机构运营的风险识别与内部控制制度设计

On Risk Identification and Design of Internal Control System of the Policy Guarantee Institutions Operation

政策性担保机构的担保业务经营具有高度的风险性,如何识别与应对政策性担保机构业务经营流程中面临的主要风险就成了很重要的问题。本文结合政策性担保机构业务实际,从识别政策性担保机构业务流程中的风险角度出发,有针对性地提出设计相应的内部控制制度以控制和化解担保业务风险。对政策性担保机构的风险识别与内部控制设计有一定的指导意义。

Because the guarantee business of the policy guarantee Institutions has high risk,it has become a very important problem how to identify and deal with the major risks which policy guarantee institutions face in the business processes. Combined with the actual business of policy guarantee institutions,this paper,starting from the identification of the risk which policy guarantee institutions face in the business processes,puts forward to design the corresponding internal control system to control and defuse the risk of guarantee business,and has certain guiding significance for risk identification and design of internal control system of the policy guarantee institutions operation.