《社会保险法》规定社会保险经办机构(以下简称经办机构)应当建立健全风险管理制度。笔者以为,健全风险管理制度的核心内容,是健全经办机构的内控制度。其中,加强经办机构内控监督检查(以下称内控监督检查),对促进经办机构各个部门、 The Social Insurance Law stipulates that social insurance agencies (hereinafter referred to as handling agencies) shall establish and improve a risk management system. The author believes that a sound risk management system is the core content of the agency to improve the handling of internal control system. Among them, strengthening the handling agency internal control inspection (hereinafter referred to as the internal control inspection), to promote the handling agencies of various departments,