Construction Of Internal Control System In Public Institutions

In the period of rapid economic development,especially since the eighteenth congress,the internal control of public institutions and the construction of the "new management of Xi and Li" actively promote the construction of the mechanism of clean government risk prevention in the direction,content and methods are highly consistent and become the inevitable demand for the implementation of anti-And important initiatives.But institutions under the old system of management of operation,there are still a lot of problems,such as the awareness of internal control is not strong,management system is not perfect,to make efficient use of the fiscal funds,do not pay attention to risk prevention,to set up small Treasuries and corruption phenomenon frequently occurred,these problems produced without exception,and the institution of internal control issues are closely related.However,from the actual situation,many institutions in the field of management exists some problems,especially in the effective functioning of internal control functions,So be in urgent need of building perfect internal control system.This paper uses a combination of normative research and case studies.Firstly,it reviews the research and literature on the theory of internal control at home and abroad,and combs the development process and current situation of internal control.Secondly,this paper analyzes the current situation and problems of the internal control system of the public institutions,and then analyzes the current situation of the internal control of X Research Institutes from the five elements of internal control,namely the internal environment,risk assessment,control activities,information communication and the supervision of internal and external.Pointing out the hidden dangers of the internal control system to provide support;Then,this paper evaluates the effect of the internal control system of X Research Institutes,and finds out the defects and shortcomings of the internal control system of the unit,and improves its internal control system and makes it more perfect according to the defects and shortcomings of the analysis;Finally,this paper reconstructs the internal control system of X Research Institutes,including the establishment of the internal control system at the unit level and the business level,and establishes the corresponding risk assessment mechanism and supervision of management mechanism.Through the research,this paper draws the following conclusions: First of all,institutions should be designed from the decision-making level to the specific level of business,respectively,in line with their own characteristics of the internal control system.According to local conditions of the program design can make the actual work of internal control to carry out better guidance,and follow-up program can achieve effective results.Secondly,the internal control of institutions is a long-term work,and need to follow up and adjust according to the specific internal and external changes in the environment.