内部控制因各级社会保险机构内部关键风险点的存在而产生,综合运用组织、制度、技术等要素,有效识别关键风险点并加以防范,将有效提升内部控制水平,确保内部控制的有效实施。加强制度防范。实行“三分开”“五规范”。“三分开”即将业务数据与会计、统计数据分开,形成数据相互核对的制 Internal control is generated due to the existence of key risk points within the social insurance institutions at all levels. By comprehensively utilizing such elements as organization, system and technology, effective identification of key risk points and prevention will effectively enhance the internal control level and ensure the effective implementation of internal control. Strengthen the system to prevent. Implementation of “three separate ” “five norms ”. “Three separate ” Coming business data and accounting, statistical data separately, the formation of data mutual check system