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State-owned credit guarantee enterprises are professional organizations specializing in operating and managing credit risks.Nowadays,Chinas social credit system is not so perfect,hence,the credit guarantee industry has lots of risks to some extent.Facing with complex external environment and special internal environment,how state-owned credit guarantee enterprises to control and prevent security risks relates to the sustainable development of themselves,and internal risk control is one of the important ways to prevent security risks.The present paper discusses the internal risk-control problems of state-owned credit guarantee enterprises under the circumstances of combining enterprise risk management framework---COSO framework.