Internal Control Of121Group Of Eighth Division

Internal control has always been the focus of various countries and sectors, which enterpriseinternal control is more mature, but less concerns on the internal control of AdministrativeUnits.Especially in the21st century, China’s rapid economic development, leading to theAdministrative Units in carrying out public functions and supervision facing opportunities andrisks are growing.Moreover,the phenomenon of lax enforcement and serious waste of fiscal fundsoften occurs of Administrative institutions in China.Thus to strengthen the internal control ofAdministrative institution is imminent. And how to improve the management level ofadministrative units, to ensure efficient use of funds, attention to administrative units of thedevelopment of internal control is our focus.Xinjiang Production and Construction Corps, as the world’s only "military and political level"special organizational unity, is currently in transition, the implementation of the separationbetween government and enterprises, and strengthen administrative functions. In this process, Wefound that farms operating results worrisome, but so far, few Chinese scholars for its research, thepaper formally based on this, the eighth division of121group in the exercise of administrativefunctions and career regiment and eighteen business departments for the object, understand thecurrent situation, found questions, analyze the causes and make recommendations to improve itsinternal environment. Through case studies to the point, and provide reference for other corpsFarms.In this paper, we integrated use of research method, deductive and inductive study methodand other scientific research methods. On the basis of define the concept, introduces the relevanttheory of internal control of administrative institutions, first of all, we diagnosis the internalcontrol situation of the121group on the whole, and after that, we conducted in-depth analysis ofmajor economic business control activities in the field of groups, and ask the question,respectively. Secondly, we conducted a meta-analysis the reason for its existence from the wholeand the main economic activities. Finally, we from the five elements of internal control ofAdministrative Units for optimization and improvement the121group internal control made specific recommendations.The main conclusions:121group internal control system is gradually improving, but stillthere are some problems such as the internal control environment requires further the mission fieldoptimization, risk awareness and response capacity needs to be improved, focusing on controlactivities, strengthen the construction of information and audit oversight and so on.