Application Of Administrative Units Internal Controls

Government plays an important role in modern society. Improving internal control to thebasic department of government organization is advocated by entire society especially therule department. As market economy booms, government organization faces new challengefor carrying out internal control. To better meet the requirement of society, governmentorganization needs to improve their internal control mechanism to prevent economic crime,to improve their service and to improve their teambuilding. In our county, internal controlmechanism is not developed well. Although some government organization releases rules,these rules are not well executed. The drawbacks of our exiting internal control mechanismare as follows, Firstly, our internal control mechanism is not established from accountingscience. Secondly, budget control, in/outcome control, asset control and contract control indepartment organization are not organized. Ministry of finance published “Rules ofinternal control to the department organization (trail version)” on Feb,1,2012, which aimsat building powerful internal control mechanism form Feb.1,2014. Beijing is chosen aspattern district to executing this rule firstly. As a pattern distinct, experiment and problemobtained in executing process of Beijing can be used in other districts of China.Using internal control trail process in Beijing as background, basic theory of internalcontrol to the government department is presented in this paper. Taking whole process ofinternal control in one practical department as example, we summarized applicationexperiment and character of internal control. Finally, some advice to improve internalcontrol mechanism is presented. Since research target is practical, conclusion drawn in thispaper is of practice and timeliness.