Comparative Study On Internal Control Of Public In Stitutionsand Enterprise Under The Perspective Of Comparative Theory

Public institutions provide the community with science and technology, education, culture, health and other non-material production activities as well as labor services. In recent years, with the development of economy, the level of the internal management of the public institutions continuously improve. But overall, the internal control system is still relatively weak, the systematic and completeconstructionmechanismofthe internal control system has not been formed. At the same time, the expectation of social public to public institutions for the use of funds and the efficiency of the public service isincreasingly high. It requires that public institutions must establish and improve the perfect system of internal control, and continue to meet the objective requirements of their own development and the external.Compared with public institutions, the theory and practice of enterprise in the construction of the internal control system is more mature. In this paper, the comparison theory is applied. Through the comparative study of the public institutions and enterprises in the five aspects, includinginternal control target range and the internal control organization system, risk assessment, control activities and internal control evaluation, present situation and the existing problemsof public institutions’internal control system construction are preliminarily summed up. These problems includeinternal control standard system is not perfect, for the construction of internal control system does not have a clear understanding, employees on the internal control management ability is not strong, risk assessment is not perfect, the lack of effective internal control evaluation, internal supervision mechanism is imperfect, and so on.Aiming at these problems, this paper puts forward for suggestions, including constantly improvement of the internal control norms of guidelines for public institutions, clarify the implementation path of the construction of internal control system for public institutions, to strengthen the training of professional personnel in internal control, establishment of a long-term mechanism for risk assessment and dynamic monitoring, establishment of a long-term working mechanism for internal control evaluation,further strengthening audit supervision, and so on.