The Research On Internal Control System Of TS Government Institution In Liaoning Province

Through deepening of financial reform, strengthening reform of governmental units’ financial management, our state puts forward higher request of financial management in government institutions and regulating the behavior of accounting work. For this purpose, the Ministry of Finance announced "The governmental units internal control specification (try out)", which was fully implemented from January 1. However, from the point of view of implementation effect, the effect of the internal control is not satisfied. Especially at the grassroots, many problems happened, such as weak consciousness of internal control, lack of internal control system, non-standard internal control procedures and loss of state-owned assets. This inevitably leaves opportunities for corruption, puts dangerous precedence for the loss of state-owned assets, find excuses for financial management of governmental units behind, and creates obstacles for the development of social economy. The conclusion is that just depending on "The governmental units internal control specification (try out) " is not enough, and enforcing implementation of internal control is the necessary security to maintain economy running of administrative department.TS Institution, a basic governmental unit in Liaoning province was studied in this paper according to Public Accountability, New Public Management and Asymmetric Information. Full text subject is divide into five parts:the first section is introduction, including the research background and significance, the research content and ideas and the research method; the second section is The Theory of Government Institution Internal Control, including definition, the features of government institution internal control and basic theories; the third section is the Actuality and Analysis of TS Government Institution Internal Control, including the actuality of TS government institution, internal control and issues; the fourth section is Analysis of Internal Control Issues; the last section is Countermeasure and Suggestion. The author hoped that through revolving internal control problems of the basic governmental unit, some referential experiences can be provided for other units. At the same time, I hope this article can cause the attention of other governmental units to take internal control work into account, constantly improve the internal management system, so as to plug up loopholes in economic business, eliminate and spread of corruption phenomena, save the special financial fund, protect the environment of economic operation, improve the quality of economic operation.