The Study On A Public Institution’ Management Of Financial Risk Based On COSO Internal Control

The financial risk management was one of the crucial operating activities for the corporate,and its effects will give the organization persistent competitive power directly.The administrative institution had more and more serious pressures in the management of the financial fund with the trend of diversified demands,extensive attendance,and comprehensive resources.As the results,there are many people pay close attention to the question of administrative institution’s financial risk management.For the more,the studies in administrative institution is not very enough compared with the researches’ performance of corporation in market economy.Therefore,it is significant to study the administrative institution’ management of financial risk.Today,the reform of Chinese public institution has been taken into account widely.The management of financial risk also act as one of the core contents in the construction of internal control system.This article studies the development of A public institution,aimed at analyzing the situation of internal control system and the management of financial risk in A public institution.Then,we discuss the reason of the questions of financial risk management,and some suggestions based on the frame of COSO internal control,in favor of the practice of financial managements and the theory research.First,we retrospected the studies of financial risk management and COSO Internal Control;Then,we analyze the influence between internal control and financial risk management in A public institution;Next,we studied the cause of the problem of financial risk management;Finally,we put up some suggestions in the frame of COSO Internal Control,playing the internal stimulation into building internal control system,the financial evaluation into building risk assessment system,the assets warming into risk control system,the internal supervision into information feedback system.