Study On The Internal Control Of Assets In Administrative Institutions

Administrative institutions is an important carrier of the government’s public service functions, in addition to administrative approval and supervision duties, which also covers the service areas of education, science and technology, culture, health, social security and other areas. Assets of administrative institutions is the material foundation of the administrative functioning of the institution, as the country’s growing ability of finance, the scale of assets of administrative institutions continues to expand. To better serve the public, improve the efficiency of government agencies, saving state funds, asset management can not be ignored.With the Ministry of Finance issued "Interim Measures on Management of state-owned assets of administrative units"(Ministry of Finance Order No. 35) and the "Interim Measures for management of state assets and institutions"(Ministry of Finance Order No.36) the two documents, the management of administrative institutions assets is becoming one of the priorities at all levels of The financial sector. In 2012, Beijing carry out asset inventory in all scale of administrative institutions, find out the real situation of the total assets; in 2013, Beijing introduced administrative institutions of state-owned assets management information system, to implement the dynamic supervision and management of assets; in 2014, Beijing carried out property registration of state-owned assets of institutions and enterprises run by institutions within the city,the property rights of state-owned assets were clear; in 2015, Beijing carried on the annual inspection of property rights registration, build the foundation for property registration certification.Strengthening the management of assets of administrative institutions and improve efficiency in the use of assets, optimize the allocation of resources, is significant for improving the public finances. However, there are a lot of problems currently of China’s asset management of administrative institutions : the management system is not clear, the management system is imperfect, management awareness is not strong, does not regulate the disposal of assets, property rights are not clear and so on. Through access to information that, most of the existing research is about the issues or countermeasure of assets management of administrative institutions,research from national macro perspective mostly, the study of the assets management of administrative institutions form micro perspective is rare. Therefore, on the basis of previous research results, from the point of view of internal control of asset management of administrative institutions,this article make a suggestion on improving the management of assets through case and data from practical work.