Study On Internal Control Of Administrative Institutions

Administrative institution is a social organization whose direct purpose is not for making profits,but for improve social welfare, meet social aspects such as culture, education, science, health needs.In our country, administrative units and institutions are responsible for the management of public affairs, provide public services, maintain and realize social public interests and other aspects of the public management functions,all is in the use of public funds, occupy and use of the state-owned assets, configuration, and use of public resources. With the development of economy and the progress of the society, the government department and the administrative institutions deep-seated problems appear more and more prominent, how to establish and improve the governance structure of administrative institution, improve the optimization of the internal control, promote social reasonable and effective use of public resources, to avoid corruption and waste, has become a major task faced by the whole society.Firstly, this paper introduces the concept of COSO internal control framework and the internal control of China’s administrative institutions. Secondly, combined with the characteristics of the internal control of China’s administrative institutions, the five elements as the breakthrough point,the analysis of the present stage, the problems of the internal control of China’s administrative institutions. Third, in XX city old cadre activity center as an example, combined with case of units of the actual situation, separately from the internal control environment、 risk assessment、control activities、 information and communication、supervision in five aspects analyzes the case of units in the internal control to achieve results, problems and suggestions for improvement, to further strengthen case of units of internal control, to achieve case unit of sound and rapid development. Finally, the paper summarizes and prospects.