关于政府性融资担保机构内部控制的相关思考

On government financing guarantee institutions related thinking of internal control

政府性融资担保机构(简称“担保机构”)为小微企业和“三农”融资工作做出了巨大贡献,在服务对象和银行之间搭建了桥梁。在我国市场经济不断深入背景下,担保机构所面临的竞争压力增大,通过有效的内部控制工作,可以降低自身经营风险,保障自身经营稳定性。文章首先对融资担保、内部控制等概念进行介绍,然后探讨担保机构内部控制现状,最后提出优化担保机构内部控制的策略。

Government financing guarantee institutions(hereinafter referred to as“guarantee institutions”)have made great contributions to the financing of small and micro enterprises and“agriculture,rural areas and farmers”,building a bridge between the clients and banks.Under the background of the deepening of Chinas market economy,guarantee institutions are facing greater competitive pressure.Through effective internal control,they can reduce their own operating risks and ensure their own operating stability.This paper first introduces the concepts of financing guarantee and internal control,then discusses the internal control status of guarantee institutions,finally puts forward strategies to optimize the internal control of guarantee institutions.