自2014年始,行政事业单位开始全面建立和完善内部控制,必然需要相应的风险管理和风险识别理论与实践。本文认为可以从预算管理、收支管理、采购管理、资产管理、建设项目管理和合同管理等业务层面对风险进行识别、评估和控制。 Since the beginning of 2014, the administrative institutions have started to establish and improve the internal control in an all-round way, and they must necessarily need the theories and practices of risk management and risk identification. This paper argues that risks can be identified, evaluated and controlled from the business aspects of budget management, revenue and expenditure management, purchasing management, asset management, construction project management and contract management.