自2014年《行政事业单位内部控制规范(试行)》施行以来,事业单位内部控制建设工作的重要性逐渐被认可,内部控制的动力源于风险防范,并构成风险管理的必要环节,而单位内部控制管理的重要内容之一就是建立风险评估系统,本文着重对于行政事业单位内部控制风险评估框架的构建提出浅见。 Since the implementation of Internal Control Practices (Provisional) of Administrative Institutions in 2014, the importance of internal control construction of public institutions has been gradually recognized. The motivation for internal control stems from risk prevention and constitutes an essential part of risk management. However, One of the important contents of control and management is to set up the risk assessment system. This article focuses on the construction of the internal control risk assessment framework of the administrative institutions.