作为持有全牌照的金融机构,信托公司的业务范围横跨投、融资领域,基于风险管理的内部控制体系能够帮助信托公司甄别风险,提升信托公司的核心竞争能力。本文通过研究信托公司的特点以及当前信托公司内控制度存在的问题,提出了完善信托公司内部控制的若干建议,希望对信托公司的内部控制建设起到一定的作用。 As a fully licensed financial institution, the scope of business of the trust company spans investment and financing and the risk management internal control system can help the trust company to identify the risks and enhance the core competitiveness of the trust company. By studying the characteristics of the trust company and the existing problems of the trust company’s internal control system, this paper puts forward some suggestions to improve the internal control of the trust company, hoping to play a certain role in the construction of the trust company’s internal control.