Improving On Internal Auditing Institution Of Construction Of Chinese Academy Of Sciences Changchun Branch

Changchun Branch Chinese Academy of Sciences (CAS), was founded in May 1978. CAS institutes in Changchun include Changchun Institute of Optics Fine Mechanics and Physics, Changchun Institute of Applied Chemistry, Changchun Institure of Geography and Agricultural Ecology and Changchun Observatory NAOC. Since 1999 all these institute above-mentioned have been developing campus construction and recreation. So far the total input has reached 13 billion RMB.Based on investigation, it is found that campus construction and recreation would be continued in each institute of changchun branch, and accordingly grant fund would be input.Before 1999 each institute has independent division of supervision & auditing, but since structural reform after 1999, some were combined or cancelled. Function of supervision and auditing was also allocated to integrated offices. Directors of division of supervision & auditing are mostly part-time job and there is no clear tasks and authentic, which caused blank allocation in inner supervising & auditing. Branch offices still keep original function of inner auditing, and assist in enforcing according functions of Bureau of Supervising & Auditing. But due to inner auditing members are part-time, there are many shortcomings in actual work.These shortcomings has caused serious problems in many key aspects, such as in the letter of intent and memorandum of agreement, in designing phrase and in carrying phrase, during which bribery and corruption are easily happened. Therefore it is necessary to take effective measurements in capital constructions.But because few institute has experienced big scale construction projects, traditional working model are often kept, which has caused unreasonable authentic and huge economic loss of national construction.Many reasons could explain this kind of problem, during which the key is that foreign administrational models are copied in administration, and for inner supervision there are short of enough attention from upper administrators.This article therefore provides new designs in organizations and structures, officer arrangement and working procedure, aiming at clearly defining responsibility and providing suggestions to perfect current auditing work and safeguarding input safe and preventing cheating behaviors.Through these designs and suggestions provided by this article, inner construction auditing of Changchun Branch could realize the total aim of auditing, that is legal, fair, persistent, criteria and effective principles. And meanwhile...