随着新时代社会经济的不断发展，国企改革的不断深化，企业经营在不断地适应新的环境变化。为了更好地适应环境，增强企业生存及发展能力，国有企业不断优化现有管理手段，从内部管理与风险控制方面寻求创新与突破。本文拟通过FX集团的资产管理业务作为切入口，以内部控制为指引，深入分析具体业务开展过程中风险管理的新路径，将以往对于风险评价的标准从主观的定性标准转化为定性与定量相结合的标准，进一步细化风险评价标准，做到更精细化、标准化的风险管理。

FX集团作为一家重资产型国有企业，其资产管理业务对于企业经营有着重要影响。本文以FX集团资产管理业务为例，结合《企业内部控制基本规范》要求，建立以FX集团资产管理风险评估作为目标层，内部控制五个维度的关键风险作为准则层的风险评估指标体系。整个体系构建从内部控制的角度对FX集团资产管理业务各准则层风险因素进行了梳理分析，并通过模糊德尔菲法对相关风险因子进行了筛选，通过两轮的专家意见函询后，对专家意见一致性进行检验，最终形成专家意见相对一致的风险评估指标体系。

根据构建好的风险评估指标体系，运用层次分析法对各指标重要程度的权重进行了计算分析，形成了最终的14项指标及权重构成的评估体系，并邀请相关领域专家及工作人员根据FX集团资产管理实际情况对各项指标进行赋分评价。根据最终各准则层及各指标层的加权评分结果，对其风险管理情况结合企业实际逐个进行分析，并针对风险管控相对薄弱的环节具有针对性的提出优化和改进建议，通过对所构建体系的实际应用，有效论证该体系在企业日常管理过程中所能发挥的效能，为企业优化内部控制体系及风险管控方式提供思路，对企业健康有序发展具有非常重要的意义。

With the continuous development of the new era's social economy and the deepening of state-owned enterprise reform, enterprise operations are constantly adapting to new environmental changes. In order to better adapt to the environment and enhance the survival and development capabilities of enterprises, state-owned enterprises continuously optimize their existing management methods, seeking innovation and breakthroughs in internal management and risk control. This article intends to use FX Group's asset management business as an entry point, guided by internal control, to deeply analyze the new path of risk management in the specific business development process. The previous standards for risk evaluation will be transformed from subjective qualitative standards to a combination of qualitative and quantitative standards, further refining the risk evaluation standards, and achieving more refined and standardized risk management.

As a heavy asset state-owned enterprise, FX Group's asset management business has a significant impact on its operations. This article takes FX Group's asset management business as an example, and combines the requirements of the Basic Norms for Enterprise Internal Control to establish a risk assessment index system with FX Group's asset management risk assessment as the target layer and key risks in the five dimensions of internal control as the criterion layer. The entire system was constructed from the perspective of internal control to sort out and analyze the risk factors of various criteria levels in FX Group's asset management business. The relevant risk factors were screened using the fuzzy Delphi method. After two rounds of expert opinion inquiries, the consistency of expert opinions was tested, and a risk assessment indicator system with relatively consistent expert opinions was ultimately formed.

Based on the constructed risk assessment indicator system, the Analytic Hierarchy Process (AHP) was used to calculate and analyze the weights of each indicator's importance, forming a final evaluation system consisting of 14 indicators and their weights. Relevant experts and staff were invited to evaluate each indicator based on the actual situation of FX Group's asset management. Based on the weighted scoring results of each criterion layer and indicator layer, the risk management situation is analyzed one by one in combination with the actual situation of the enterprise. Targeted optimization and improvement suggestions are proposed for the relatively weak links of risk control. Through the practical application of the constructed system, the effectiveness of the system in the daily management process of the enterprise is effectively demonstrated, providing ideas for optimizing the internal control system and risk control methods of the enterprise, which is of great significance for the healthy and orderly development of the enterprise.

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