The construction and implementation of the internal control system of accounting business, carry out relevant review and evaluation, and issue evaluation reports. In the process of fund business operation, it needs to be handled by the fund valuation accounting institution. The main duties of the fund valuation accounting institution are to check the construction and implementation of the internal control system of the business, conduct relevant review and evaluation, and issue evaluation reports. Funds are set up with a certain amount of funds for a certain purpose, mainly including trust and investment funds, provident funds, insurance funds, retirement funds and various foundations.