The Study Of The Problems Of Institution A Internal Controls

Internal control, play a decisive role in the management of today’s enterprises andinstitutions. Internal control theory and the theory come from practice, and in practicecontinue to advance and perfect. On the other hand, internal control is also the product ofsocial productivity and social economic development. For public institutions, internal controlis to ensure the security and integrity of state-owned assets, improve the efficiency of socialservices, improve the accuracy and the quality of accounting information, to ensure that therules and regulations strictly implement and execution, a control measures or program, usedto restrain themselves, adjust, control and evaluation.In recent years, institutions ongoing restructuring, improve, but institutions vast untilnow has not established a long-term and can be practically implemented internal controlmechanism. The emergence and development of internal control theory, and establishes theinternal control system, mainly from the enterprise point of view, is to guide and regulate it.For public institutions, internal control level and the lack of effective system and inaccordance with the guidelines, and to evaluate its internal control reasonable, complete,effective standard, also does not have a recognized regulations.This paper can be divided into three parts, the first part is the basic theory of internalcontrol institution, mainly on the academic and theoretical basis, in this part, highlight theinnovation point of this paper, analysis of differences in the internal control of researchinstitutions and enterprises; The second part is the specific internal control researchinstitutions, institutions based on the analysis of present situation of A, using specificexamples, find out the problems and defects of A institutions internal control, and find out theinternal reasons, further put forward detailed measures; The third part is the summary of thewhole thesis, the main conclusions of the study of internal control institution and the prospectof future development direction. The improved method by combining the excellent theory andexperience at home and abroad for the development and improvement of the A institution ofinternal control and further optimization, and through the A enterprise internal control anddeep analysis of construction for other institutions, internal control system of the internalcontrol system and internal control of the concrete implementation and operation provideaccurate and feasible scheme.