Optimization Research On Internal Control Of A Institution

In recent years,with the continuous growth of financial revenue,the funding sources of public institutions have been effectively protected,and public service organizations such as institutions have been developed rapidly,which provides strong support for better fulfilling the responsibilities of public institutions.However,due to historical and institutional reasons,there are still some problems in the internal control of public institutions,which is mainly manifested in the inefficient internal supervision,inefficient use of assets and the loss of management,resulting in the loss of state-owned assets.In order to strengthen the supervision of power operation,optimize the allocation of resources and improve the risk prevention and control capability,the Ministry of Finance issued the "Internal Control Standard of Administrative Institutions"(Trial Implementation),which has made some guiding suggestions for the internal control of public institutions in China.According to "Internal Control Standard of Administrative Institutions",this paper introduces and analyzes the connotation,historical evolution and evaluation methods of internal control of institutions on the basis of reviewing the relevant literature.This paper selects A institution as the research object.First,this paper analyzes four dimensions of internal control,including risk assessment,internal control at unit level,internal control at business level and supervision andevaluation,then finds out the corresponding problems by using fuzzy comprehensive evaluation method to carry out quantitative research afterwords from the empirical point,and builds an internal control evaluation index system.Finally,the evaluation results of internal control in A institution are obtained.The results show that qualitative analysis and quantitative analysis are basically consistent,in line with the status of internal control in A institution,even the institution has made some achievements in the construction of internal control,but there are still some problems to be optimized.According to the analysis and evaluation of A institution,A institution still has some space for further improvement and optimization.This paper optimizes the internal control of A institution from four dimensions with a view to improve the internal control construction of A institution in an all-round way.The research of this paper considers that optimizing the construction and implementation of internal control in A institution has important reference value,and this research is conducive to promoting the use of internal control in public institutions,as well as giving some reference to the construction and implementation of internal control in other public institutions.