The Research On Present Situation & Improvement Of Internal Control In Administrative Units

With the progress of China’s Administrative units reform,Many units had revealed a series of problems in there Internal control,some common problems are as follows: internal control environment is weak and consciousness is not strong;internal control system is incomplete and the supervision is weak; internal control measures are pool and emphasis are weak;the quality of internal control staff is not high and their responsibilities are not clear;internal communication is poor and so on.These problems are likely to cause a waste of financial resources and uncontrolled,state-owned assets management irregularities,and leaving a big security risk.In December 2012,the Ministry of Finance issued the "administrative internal control norm and institutions(Trial)",and asked administrative units nationwide to implement it from January 1,2014.Finance leaders attached great importance to the internal control of administrative institutions,which was an important work at all levels of the financial sector from the state, down to the local this year.The Finance Minister of S Province was also personally responsible for the implementation and construction work of internal control,various cities also active in the work of implementing the internal control.Currently,based on a great deal of attention of leaders at all levels to internal control norms which was enforced this year,most of the administrative institutions had made the "administrative units of internal control norms" as the focus of this year’s study or training.But how to implement the system, to avoid the system be decoration? This really was a major issue on the front of the administrative institutions.Under this background, this paper selects the S Seismological Bureau as a case.On the basis of the "norm",using the basic theory of Internal control,on the status of research and analysis of internal control of the S Seismological Bureau.In hopes to reflect the problems in the internal control of unit,and further analyze the reasons,finally put forward a sound internal control system, to strengthen the implementation and evaluation of internal control recommendations,and summarizes the main points which should be concerned in order to provide a reference for other administrative units.This paper reviews the literature about the concept and development process of internal control firstly,while combing and reviewed domestic and foreign research on internal control administrative units.We believe that our study also lagging behind, we can learn from the advanced experience of foreign countries,but should proceed from the characteristics of China’s national conditions and administrative institutions,promoting the improvement of internal control.Secondly, we propose three basic theories of internal control, namely systems theory, cybernetics, and principal-agent theory,based on these theories, our administrative units need to be the "norm" for guidance.It is necessary to establish and improve internal control, and this is to be done and can be implemented. Then, summarize the current lack of most units on internal control,hoping through the analysis of specific cases later,we can find a reasonable and effective countermeasures.This paper selects the S Seismological as the specific case,analyzing its current situation of internal control,according to the basic framework and all aspects involved of "norms",raised the problems and why do these defects,then propose the corresponding countermeasures and suggestions.Finally,throughing the analysis of specific cases of guidance and theory,put forward some deficiencies aspects for some of the problems previously described common,as well as the need to focus on this study also exist.