Study On Internal Control Of Institutions

The past five years, China’s central financial livelihood into the budget and perform several realized looking through the2013budget invested more than1.6trillion yuan, a huge investment in the livelihood of the people to respond to the new expectations of the people, the new requirements, ease social contradictions, has played a positive role in promoting social harmony. The livelihood of the people in our country, education, culture, health, housing and other services provided by institutional organization at all levels. Learn from experience, we know that to achieve institutions optimal allocation of resources, it is necessary to establish a sound internal control system to further improve the management level, so in the course of development of the enterprise institutions give full play to its public properties, also optimal use of financial resources.In2011, the Ministry of Finance announced The Internal Control Norms Of Institutions, although this document is just a draft, but also marks the stage from the fragmented nature of the construction of China’s internal control system of the administrative institutions towards the reunification of the country under the stage. Also in2011, the State Council promulgated The Push Forward The Reform Of Institutions Guidance, made it clear that the existing institutions in accordance with the social function is divided into administrative functions, engaged in production and business activities, and engaged in the three categories of public service. Assume administrative functions of its administrative functions gradually placed under the administrative bodies or into administrative bodies, and they will no longer approve the establishment of institutions to assume administrative functions.A large number of real-world experience tells us that bear the administrative functions of the institutions, especially the grassroots institutions, due to the long out of the market environment of the internal control understanding, understanding is not deep enough, thorough, in addition to promoting a variety of resources and support of the internal control construction,how to The Internal Control Norms Of Institutions under the guidance of its own reality, to establish a sound internal control system work content is not clear, urgent need for the case study as a reference to guide the construction work of the internal control system of the unit.Based on this background, the paper selects XX Urban and Rural Road Transport Authority (grass-roots institutions, the burden of administrative functions) as a case in accordance with the provisions of The Internal Control Norms Of Institutions, drawing on internal control theory, the system of internal control to study all aspects of the building, and summed up the broad applicability of recommendations aimed at improving the level of internal control institutions, measures, with a view to the implementation of The Internal Control Norms Of Institutions for the managers of the institutions, to improve its internal control system to improve valuable reference.This paper research ideas:normative research, first introduced The Internal Control Norms Of Institutions with the basic principles and norms, then XX transportation Authority internal control of the status quo, case studies, and finally to find what you want to put forward a sound XX City transportation Authority internal control in accordance with the relevant norms recommendations, while a series of widely applicable to improve the institutions internal control recommendations.The specific content of this article is as follows:The first chapter is the introduction part. First introduces the research background and significance. Second clarify the ideas and the basic framework of this research. Recall again our academic institutions internal control existing research literature, further pointed out the significance of this research. Concluded that the expected contribution of this paper inadequate.The second chapter is the part of the underlying principles. Briefly combed the connotation and development of internal control; Secondly, the basic principles of internal control; Once again, compared with the enterprise, a brief description of the characteristics and shortcomings of the institutions internal control; Finally, the detailed interpretation of The Internal Control Norms Of Institutions.The third Chapter introduces case’s Internal control situation. First, a brief description of the basic circumstances of the case units; then analyze the characteristics of the internal control unit case; another case, after a detailed description of the internal control unit status; case unit concluded that the internal control problems and analyze cause of the problem.The fourth chapter is the case perfect part of the internal control. According to the third chapter of reason analysis, combined with the fundamentals in the second chapter, starting from the five elements of internal control units internal control measures put forward a sound case, it is recommended that.The fifth Chapter is revelation part. Third chapters of case studies from the institutions and the two levels of govern, summed up the broad applicability institutions internal control perfect proposal.The main contribution of this paper is as follows:In this paper, the principle of internal control principles in the risk assessment of the case in the financial risk and business risk carried out a detailed assessment of internal control in accordance with the relevant principles developed countermeasures; also according to the relevant internal control theory of the case unit operational activities of the process remodeling.The inadequacies of this article the following three aspects:First, too short of time in case the unit internship, do not know enough to fully XX transportation Authority, the internal control analysis omission; of thinking is not comprehensive enough, perfect XX City transportation Authority internal control countermeasures omissions; case unit represents just of grassroots institutions bear the administrative functions of a class, not enough of the other two institution representative.