基于风险识别和预警的国有农场内部控制体系策略研究

针对国有农场内部控制体系薄弱的情况,文章以某国营农场为例,通过条例分析设计内控风险识别要素,评估内部管理风险水平。首先,设定内控风险识别和预警目标,其次识别分析单位和业务层面存在的各种风险点,形成风险清单,再次对风险进行分析,得出风险发生的可能性和对控制目标实现的影响程度,最后确定风险应对的策略和设计内控体系。结果表明,基于风险识别和预警分析,促使企业集中有限资源,保障重点或优先控制的项目,为完善内控体系提供依据。

Strategy Research of Internal Control System of State-owned Farms Based on Risk Identification and Early Warning

In view of the weak internal control system of state-owned farms,the article takes M Farm of GDNK as an example,designs internal control risk identification elements,and evaluates the level of internal management risk.First,the article sets internal control risk identification and early warning targets.Next,it identifies various risks existing in the analysis on unit level and business level,and forms a risk list.Third,it analyzes the risks to get the possibility of the risk and the level of influence on the realization of the control objectives.Finally,it determines risk response strategies and designs an internal control system.The results show that,based on risk identifications and early warning analysis,enterprises are encouraged to concentrate limited resources to ensure the key or the priority control projects,providing a basis for improving the internal control system.