A Study On The Internal Control Of Administrative Units

China’s Ministry of Finance began to implement Internal Control Standards of Administrative Institution(trial implementation) on January 1, 2014. This implementation goes to show that China has paid more concern and attention to the essential role of internal control in administrative institutions. All of the administrative institutions treat the internal control as very important substance when carrying out their management responsibilities. Due to the special nature of administrative institutions themselves, the complex internal control and the insufficient attention to internal control theories and practices, administrative institutions fail to set up a scientific and objective internal control system, thus facing many problems and defects in the work of internal control. Facing such problems, administrative institutions are unable to improve the working efficiency, and the accounting information will be adversely affected as well. Under this circumstance, the research and analysis on the internal control of China’s administrative institution can help to set up scientific and perfect internal control system, which will be conducive to achieving healthy and sustainable development.The first part is the introduction of this paper, including the research background, significance, content and method. Through the retrospective analysis on domestic and foreign literature, this paper expounds the paraphrase and evolution of the theory of internal control system, enumerates advanced theories and valuable experience about the internal control system building both at home and abroad, which has provided research basis for this paper.The second part is the theory analysis on internal control of administrative institutions. This chapter firstly introduces the definition, elements and development process of internal control, and then demonstrates the intercommunity between corporate internal control and internal control over administrative institutions, which has provided theoretical basis for this paper.The third part is the analysis on the internal control problems of C Municipal Financial Bureau. This chapter firstly introduces the basic situation of C Municipal Financial Bureau, and the five elements of its internal control construction. Then, this chapter analyzes the expectation and existing problems of the internal control construction of C Municipal Financial Bureau in combination with the latest implementation of Internal Control Standards of Administrative Institution(trial implementation).The fourth part is to put forward the suggestions and measures concerning further optimization as to the internal control system construction of C Municipal Financial Bureau, touching upon five aspects including internal control environment, risk awareness, control measures, information construction and audit inspection.The fifth part is to draw research conclusions,analyse the point of innovation highlight of innovation and put forward the suggestions. This part insists that referring to the successful experience and outstanding achievements of internal control abroad in the light of China’s reality and the special nature of administrative institutions can guide and assist with the building of the internal control system of China’s administrative institutions to facilitate establishment of a sound internal control system.