| With the deepening of reform in the public institution and the impact of market on the public institutions, the relation between the public welfare institutions and benefit have more connotations. In November 29, 2012, the Ministry of Finance issued "administrative institutions internal control standards(Trial)", explicitly demanded our country administrative institutions to implement the internal control management since January 1, 2014. Although the construction of internal control of administrative unit has been carried out for a year, the current administrative institution unit in China for the popularity of the implementation situation is worrying.At this stage, in accordance with the "internal control practices of administrative units(Trial)" content, establishing a sound internal control system becomes the key content of public institution’s work. Its value is embodied in improving the administrative institutions of internal management institutionalized, standardization, process standardization level; finding significant risks of key positions and key business sectors, and targeted to take control measures to prevent occurrence of corruption; control and management to the allocation of the use of funds, financial institutions the supervision of state-owned assets, government procurement, public works construction to implement effective; is conducive to the mutual separation of incompatible duties, regular rotation, clear job responsibilities, to prevent the abuse of power; is conducive to establishing the normalization of supervision system, improve the accountability and accountability program mode. Although the relevant documents as a framework for support, but the combination of the nature and characteristics of a unit, to establish and perfect the internal control system of the line with specific institutions is also worth exploring.Firstly, the elaboration of institutions related to the theoretical basis of internal control will be introduced in this article, then internal differences of internal control and enterprise or business unit to control the focus of analysis will be explained. Secondly, the selected Z institutions will be set as an example for the case study unit, this part studies internal control of the unit. The Z business unit is mainly engaged in geological exploration and exploitation of mineral resources, mining operations. During the exploration stage, the chosen business only has inputs without outputs, high risk. What’s more, the initial investment units are very high, at the same time exploration cycle is relatively long. Through the study of Z institution to conduct the research on the present situation of internal control characteristics of the unit, this article points out that the reason of existence of Z internal control institution in question and defect analysis, draw lessons from "internal control practices of administrative units(Trial)" and the COSO internal control framework theory, from the internal control elements in five aspects and puts forward the suggests for improvement. Finally, the conclusion is that only by strengthening the internal control in the construction of the Z institutions can it has a better development. Through the study of this article, I hope that the conclusion can provide references for the related geological prospecting institutions to improve the internal control construction. |
