Institution Real Asset Internal Control Research

For a long time, mentioning about the internal control, what generally thought is enterprise’s internal control, but neglected the institutions, which don’t produce products directly. But because the lack of exterior and internal restraint, Institution’s internal control is relatively quite loose, which causes phenomena such as the accounting information distort, the financial revenue and expenditure chaotic, the organization property suffers loss and so on. This article finds out the present situation and the questions about Institution real asset internal control of our country first, then combine the related internal control system, from three parts: accountant system internal control, the monetary fund internal control, the fixed asset internal control to apply the internal control system to the Institution real asset management. Emphasizes the main body of internal control—humans importance, strengthens the management of "the human" from several aspects, the article also emphasizes the importance of setting rules and regulations, as well as the necessity of the society supervise. Carrying on the active constraint of the "human", it should be related through the perfect internal control system, adding the social public’s surveillance, realizes effective management of the Institution real asset. Because no matter from raising the Institution’s own management level, or from the adaptation the new situation’s request, the Institution needs to establish and perfect the internal control system urgently. Paper’s main contribution lay to the internal control of the accountant, the monetary fund internal control, and the fixed asset internal control research, proposed the different countermeasure in view of each kind of question. The deficiency is the research scope is not so comprehensive, because there are so many kind of Institution’s real asset, and this article only researches from the accountant, the monetary fund and the fixed asset three aspects, the research content is not very deep. Along with time development and accounting system unceasingly perfect, some questions has been solved gradually, and the new questions also appears unceasingly, therefore, the internal control system need renewing unceasingly, in order to adapt the new demand.