Internal Control Forestry Research Institutions

In November2012, The No.21(2012) the 《internal control of administrative institutions (Trial Implementation)》 was issued by the Ministry of finance. This means that the state put forward requirements and guidelines for administrative institutions from the risk assessment, control method, unit level, the operational level, evaluation and supervision etc. of the internal control for the first time, but also means that the administrative institutions must follow the specification requirements of 《guidelines for risk management of central enterprises》 and COSO framework。In the era of the In the era of the planned economy, the administrative institution which is the special form of economic organization was established and developed to provide education, health care, scientific research, entertainment, sports and other public service. With the development of global economic integration, the management model of administrative institutions has gradually transformed to market-oriented operation, administrative institution must update its management theory and enhance management consciousness as result. Therefore, to establish an internal control system and improve the internal control codes is very important for enterprises.As member of administrative institutions, besides public welfare and basic forestry investigate mission, the forestry institution must participate in the fierce market competition. Therefore, establishing and improving the effective internal control system, avoiding abnormal loss is necessary for forestry enterprises.This paper consists of six parts.The first part is the introduction, mainly on five aspects, including research background, research significance, research purpose, research contents and framework, research methods, main contributions and shortcomings. This chapter is mainly to write background and the overall framework of the thesis.The second part is the review of literature, introduces research results of internal control about the scholars. Through domestic and international academic research works related to the internal control to understand the development of internal control, and pointed out that the foreign internal control mainly comply with the COSO framework--"risk management (integrated)" which is same in china, however, the administrative institution the relate theory and empirical analysis is insufficiency. This chapter is the theory analysis provides the direction for this research.The third part is the theoretical analysis of internal control of forestry institutions. The first section introduce the theory of internal control including systematology, control theory and principal-agent theory system. This section briefly describes that restrict the agency relationship during the development and performance of the forestry institutions which is a typical system by internal control is meaningful. The second section is the theoretical analysis framework of internal control. Establishing internal control system of forestry institution on the basis of COSO framework and《enterprise internal control standard》 combined with the new release of 《administrative institutions internal control standard》 through seven aspects which are control environment risk appraisement、control activity、information and communication、internal supervision、financial analysis、 accountant information system, The third section is the analysis for feasibility and necessity of establish the internal control system of forestry institutions. Finally is the summary of this chapter. This chapter and the second chapter (review literature) provides theoretical foundation for the next chapter.The fourth part is the case analyses which base on the theoretical framework of internal control combine with the practice of author’s enterprise--S Forest Investigation and Planning Institute. This chapter introduces the basic situation of S Forest Investigation and Planning Institute firstly, including organization structure, personnel qualifications and the main business. Secondly, according to the internal control framework established in third chapter to analyze the status of the internal control of S Forest Investigation and Planning Institute to find the internal control problem of the S Forest Investigation and Planning Institute and the causes.The fifth aspect is the Shortcomings and proposals for S province forestry investigation and planning institute. This chapter mainly through the analysis of the fourth part combine the enterprise’ own characteristics to provide settlement for the deficiency of internal control which can be a reference for establishing the internal control of S Forest Investigation and Planning Institute the reference to establish the internal.The sixth part is the research conclusion and research prospect. The conclusion of the study pointed out that the S province forestry investigation and Planning Institute does not have a complete internal control system。And through the analysis of the fourth part and the five part, the S province forestry investigation and Planning Institute should set up the internal control system from five aspects such as optimization of internal control environment, construction of risk management system, improving the overall budget management, establishing internal control processes, strengthen internal supervision.The research prospect hope to provide the reference to establish and improve the internal control system of author own enterprise, also give an empirical study on internal control system of administrative institution.The main contribution of this paper:1. Research relying on the country policy, basing on the five elements of internal control combine with the《enterprise internal control standard》 provide the7elements which should pay attention to when construct internal control and analyzing the key points and control methods in control activity of accountant information system。2Thesis is empirical research. Through this research, establishing the internal control system for author’ enterprise firstly; Then provide case study for establishment of internal control for administrative institution.This thesis mainly deficiency:1. Due to the limitation of the author’s theoretical knowledge and academic level, the theory of thesis lack depth and need further research. 2There is few related literature and case, owing to the development of the internal control of administrative institution is in Initial stage. Therefore, though the case use in the thesis is representativeness but lack of catholicness. The analysis almost in theory and lack concrete data analysis and technical analysis.