A Study On The Internal Control Of Administrative Institutions

The meaning of the internal control is under the condition of the relevant laws and system, to improve the quality of accounting information, guarantee the safety and the complement of the assets, the units formulate and implement a series of control procedures and methods. At present, the status of the administrative institutions is more and more important, and its level of internal control management is an important issue which is related to people’s livelihood and the precaution of fraud. It has a significant positive effect to the internal control of administrative institutions management to strengthen the internal control standard of the administrative institution. As a result of the economic system reform, the external environment of the administrative institution is changing constantly. Administrative institution of our country began to implement a series of internal control management means, such as strengthening management informatization, standardizing work processes, and establishing and improving internal control system and so on. However, caused by a lack of understanding of the importance of internal control, the internal control management reform of administrative institution is not very successful.In order to improve the internal control management level of the administrative institutions and improve the control mechanism of risk prevention, according to the "accounting law of the People’s Republic of China" and "the budget law of the People’s Republic of China" and other laws, regulations and the relevant provisions,the ministry of finance in November 2012 formulated the "administrative institutions internal control standard(trial)", formally implemented on January 1, 2014. The specification pointed out that the direction of the development and the reform of the internal management control. It makes the method of risk assessment and control of administrative institutions, distinguishes the unit level and business level of internal control, sets forth the contract for construction project and the control, emphasizes the supervision and evaluation.In this paper, comparing with reference to the internal control of administrative institutions abroad, through the research literature, theoretical methods of induction,comparison analysis and case analysis, five elements of COSO, administrative institutions in China to study the problems existing in the internal control, puts forward corresponding measures to improve its internal control. This article selects the Beijing bureau of G as the object of case study, combined with the actual situation of G bureau and the five elements of the COSO integrated framework, respectivelyfrom the Beijing municipal bureau of G unit level and business level control activities in two aspects to study the existing problems. This paper analyzes the internal control problems existing or hidden, to targeted carding and research, then puts forward specific suggestions of improvement to build their own internal control system.