Study On The Optimization Of The Implementation Scheme Of The Internal Control For W Institution

The eighteen Congress of the party put forward the national governance system and management ability goals. At present, country continues to increase investment in public institutions. The management level of institutions will directly affect the use of financial funds benefit and effectiveness of public services. Institutions as a special organization in our country, due to historical reasons, the management level is not high. The many problems exposed the main reason is the lack of internal control.In January 1,2014, the internal control of administrative institutions of the Ministry of Finance issued the "standards" (Trial) in the implementation of all business units. In this paper, according to the "internal control standards", through the comparison of relevant organizations at home and abroad, the internal management status control institution analysis. According to the "internal control standards" in the relevant provisions of the internal control institution, analysis of W institution internal control present situation, starting from the internal control of the entity level and operational level, including budget management, income and expenditure management, asset management and contract management. The method of case analysis, control measures of service level management and division of responsibilities, process design, the key link, explore the internal control design scheme for the state level ministries affiliated institutions, tries to summarize has certain adaptability, can improve the level of the institutions of internal control measures and suggestions to better guide the practical operation.With the "internal control standards" in the implementation of institutions, institutions of economic management level have made some progress, but still exist many problems and shortcomings, to a certain extent restricted the development of the internal control institution. Along with the reform of institutions in China continued to deepen, the government departments and institutions should be internal control system and the measures to improve many aspects. To build a good environment within the institution of the foundation, implement internal control by means of informationization. With the expansion of the scope of economic activities, the internal control of the business level is improved. Through the discussion of the financial and audit institutions responsible for appointment, evaluation mechanism, the implementation of the rotation system, of internal control key professional positions be cultured for a long time. Through the appropriate external force, such as policy formulation expert, firm or project team, relying on the advantage of their authority theory and rich practice experience advantage, internal control in the theoretical support and practical operation smoothly, promote economic management scientific, standardized.