| The internal control of administrative institutions refers to the management and all employees carry out the operational processes, management methods and control measures in general which are in order to ensure the efficiency and effectiveness of economic issues, manage risk aversion, and implement national policies and public accountability in effect. Since reform and opening, with the development of China’s socialist market economy and economic strength, the scale of revenue and expenditure is expanding, the public investment to administrative institutions for social services is also growing, and the financial management system has also undergone a profound changes. Finance increases capital investment but also pays more attention to the administrative institutions for the use of performance expenditures, corresponding to the introduction of a fiscal overall budget, state-owned asset management, treasury centralized payment system specification. Ministry of finance implement targeted audit inspection of the results, such as cashboxes special treatments, comprehensive inventory of state-owned assets and institutions, etc., so that the financial management is becoming scientific and gradually refined.In our country, administrative institutions cover a wide range of special personnel structure and complex organizational systems. For a long time, due to internal control weaknesses, late start and lack of internal supervision, the own internal management of administrative institutions lags behind the system construction, is not strictly in accordance with the budget system, and the corresponding internal control system has not been paid attention. In the <2010 Financial Work Report>, it is pointed out that it’s time to strengthen the internal control construction of administrative institutions. In the year of 2012, the Ministry of Finance has already prepared the <Standards for the Control of Administrative Institutions(draft) > and extensively solicited public comments. This means that: with the gradual establishment of enterprise internal control standard system, improve the administrative institutions internal control construction will also be imperative.In 2012 November, the Ministry of Finance issued the <internal control practices of administrative institutions(Trial)>(Accounting [2012] No. 21), the requirements of various administrative institutions starting from January 1, 2014 implementation date. According to the unified deployment of Beijing Municipal Bureau of finance, science and technology cooperation center of Beijing where the author works in launched a comprehensive internal control system construction work. The case analysis of internal control based on the unit, use literature research, qualitative analysis, case study and experience summary method, through the study of the internal control system of literature and related theories, the paper makes a deep analysis from several aspects, BSTCC of the internal control environment, risk assessment, control activities, information and communication and the internal supervision, construction of the internal control system is studied. Combined with the specific practice of the internal control of the entity, to sum up experience lesson, put forward countermeasures and suggestions about the internal control management.This paper finally draws the conclusion of the study: First, sort out and clarify the responsibilities of departments, so that no cross, avoid the waste of resources; Second, the establishment of a risk assessment and response mechanisms, so as to evade the risk; Third, establishing a more perfect budget appraisal mechanism and fixed assets management system; Fourth, improve the information management system, to ensure the security of the information effectively; Further strengthen the external audit and internal supervision of the supervision system. I hope this article can for our country the administrative institutions of the internal control and improve the system construction, to provide some useful reference. |
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