| Internal control is a formulated and implemented control system. It is a system which ensuresthe quality of accounting information unit, to protect the assets safe and guarantee the implementation ofthe relevant laws, regulations and rules. It is the basis of the each management unit and also plays animportant role in sustainable development of the unit. It can effectively connect the interior variousdepartments, form the resultant force and continuously improve the efficiency through the internal controlto ensure the smooth operation of the management goal realization.As a non-profit organization, public institutions play an important role in modern society.Ittakes the responsibility of improving social welfare, meeting the need of the social culture, education,science, health and other aspects and providing social services. The internal management level of publicservice is not only related to the major problems affecting defense against corruption but also the hot topicin society. Especially since the18th CPC National Congress, it is a matter of great urgency to optimize thepublic service functions of administrative institution. Standardized and strengthen the internal control ofpublic institutions is an important mean to improve the level of management and risk ability, promote thecultivation of clean government and maintain the social public interests.However, the public service institution has its inherent particularities, at the same time; we oftengive an emphasis on enterprises in the study of internal control, at present, the internal control constructionof public institutions develops very slowly in China. In recent years, with the development of economy andfurther deepening the economic system and political system, there is great change in Chinese operatingenvironment of public institutions. Because of lacking understanding the importance of internal control intheory and practice, there is relative lag development and many problems which seriously restrict theinstitution efficiency and influence the accounting information quality of institution in the internal controlconstruction of public institutions.This article mainly studies the public service as the research object. It is based on the internalaccounting control theory, summarizing the status and problems of S institution interior accounting control by the analysis of the basic situation of S department and coming up with solutions to improve theconstruction of internal accounting control of Chinese public institutions in China in theoretical andpractical.This article mainly divides into four parts. Firstly, it introduces the concept of internal accountingcontrol, the related theory, as well as internal control standard system in our country. Secondly, it is basedon the system of enterprise internal control basic norms and the specification of institution’s internalaccounting control system in our country and also analyzes the institution of the particularity of internalaccounting control at present so as to sum up the key link of the construction of the internal accountingcontrol. Finally, Regarding S institution as an example, combines with its characteristics, analyzes theproblems and reasons from the aspects of monetary funds, fixed assets, budget management and accountingpersonnel quality. This article puts forward to corresponding solutions aiming at the existing problem ofinternal control and the proposal to the internal accounting control construction of the public service. |
