A Study On Some Problems Of Internal Control Of Administrative Institutions

In recent years, administrative institutions are in the progress of deepening reform and transformation of government functions in our country by the influence of the new public management movement, and its purpose is to improve the efficiency and effectiveness of public service. In March,2013, the18th CPC central committee held its second plenary meeting and approved the scheme of the institutional reform of the state council and function transformation, underlying the future direction of administrative reform and action in response to punish corruption. With the transformation of administrative function, the development of democracy and socialist market economy, the people pay more and more attention on the public disclosure of information in both content and degree. However, the process of construction and implementation of internal control in administrative institutions have generally lagged behind, seriously restricting the working efficiency and effectiveness of administrative institutions, reducing the credibility and execution of public service. So it is urgent to perfect the construction of internal control of administrative institutions. In order to improve the level of internal management and the ability to control risk for administrative institutions, the ministry of finance published the internal control of administrative institutions for trial implementation, requiring the implementation for all the administrative institutions since January1,2014, and it means that all institutions will receive an internal turmoil. The construction and implementation of internal control are of great significance to administrative institutions; they not only impact the public image of institutions but also provide important basis for rational allocation of public resources. So research on the internal control of administrative institutions has its theoretical and practical significance.This paper studied and summered the development history of internal control and relevant researches in both domestic and foreign countries, trying to explore the problems existing in the internal control of administrative institutions more comprehensively, deeply and systematically and make contributions to perfect the internal control of administrative institutions. In author’s opinion:In the macro environment, it is imperative to establish the internal control framework of administrative institutions; In the micro environment, the internal control of administrative institutions is closely related to the enterprise, so the construction of internal control of administrative institutions can take five elements of internal control of enterprise into consideration while combining the attributes of administrative institutions. Combining normative research and cases study methods, this paper analyzes the issues existing in the internal control of administrative institutions from the angle of five elements of internal control framework and puts forward some suggestions to improve the internal control of administrative institutions.