Study On The Design To The Scheme For Internal Control System In X Public Service Unit

In recent years，China has increased its investment in financial funds of publicinstitution to deepen the reform of fiscal administration system constantly.Nonetheless, the weak awareness of internal control, the low efficient use of funds,the less attention of risk prevention always exist in Chinese public institution on theaccount of long-term impact of obsolete management system. Under suchcircumstances, the operating efficiency of our institutions is inefficient. In order tosolve the problems that currently exist, and promote the development of institutions,we need to establish and improve our internal control system as soon as possible.This thesis made a completely introduction and analysis on the situation,problems and the reasons of public institution X’s internal controls problems based onrelated internal controls theories and characteristics of our domestic publicinstitutions’ internal controls. It concluded that, the weak link of public institution X’sinternal controls is scantiness of secure and effective internal controls operationsystem. Based on such scantiness, from the COSO internal controls theory, herewith Igave my ideas to improve the internal controls of public institution X. Facing publicinstitution X’s characteristics and actual requirements, its internal controls operationsystem could be build from the following six aspects: target, system, environment,implement, reporting and evaluation. It resulted, only the establishment andperfection of an internal controls operation system, as well as a constant enhancedmanagement, could keep the sustainable development and virtuous circle of publicinstitution X. The studying and solution of internal controls problems should not onlypromote the development of public institution X, but also provide some newreference ideas for administrative and institutional system reform of Chinese publicinstitutions.