Research On The Optimization Of Internal Control Of Public Primary Schools In H County

In recent years,theresearch on the internal control of administrative institutions has been gradually enriched,but the research objects are mainly concentrated in colleges and universities,hospitals and other institutions,but there are few studies on the internal control of public primary schools.Public primary schools are the carrier of the national compulsory education,which public welfareattributes highlighted instead of existing for profit.The elementary source of funding for publicprimary schools relies on financial allocations,in the absence of internal control constraints,there are misappropriation of financial funds,waste of state-owned assets and soon.In 2014,the Ministry of Finance and the Ministry of Education revised the "Financial System for Primary and Secondary Schools",which clearly stipulated that the primary and secondary schools should establish and improve their internal control system.The implementation of "Internal Control Standards of Administrative Institutions(Trial)" and the 2014 version of "Financial System for Primary and Secondary Schools" have been more than two years,How the construction of internal control of public primary schools?Are the loss of financial funds and the waste of state state-owned controlled? They are worth our exploration.Based on the mentioned background,firstly the paper combs the research on internal control both at home and abroad,no matter at home and abroad,enterprises were beginning to build internal controls,and then the concept of internalcontrolsgradually penetrated into the government.In China,the internal control of administrative institutions is far less than the internal control of enterprises,different types of administrative institutions which internal control construction are also of varing quality,these conditions exactly highlights the necessity of the study.Based on the theory of new public management,the national governance system and the theoretical support of public fiduciary responsibility,in additionto administrative institutionsinternal control framework,the paperanalyzes the implementation of the internal control of the administrative institutions.The paper uses the questionnaire survey and the case study to analyze the construction ofinternalcontrolin H county's public primaryschools: the author conducted a questionnaire survey on 116 public primary schools in H county to learn more about the construction of internal control at the unit level and operational level.Then,the authorselected A public primary school from the sample,made a concrete study and analysis on the current situation and existing problems above internal control in A public primary school,and put forward the corresponding optimization ideas.The paper draws the following conclusions after research: First,although the construction of internal control of H county'spublic primary schools started late,few school has the relatively well-establishedinternal control,but at the constraintof "Internal Control Standards of Administrative Institutions(Trial)",the phenomenon ofmisappropriation or misuse of financial funds and waste of state-owned assets gotdistinctlyrestricted.Second,at the unit level of internal control,the public primary school management tends to be rigid,most of the school to develop internal control system is only to meet the inspectionofhigher authorities.Public school principals and related workers should strive to improve internal control awareness,improve the key positions staffingof internal control,improve the school information technology network system.Third,at the internal control of operational level,the internal control of asset management and expenditure business are the weakest in the internal control of public primary schools.As for the budget business,government procurement,construction projects and contract management,public primary schools involved in these business is relatively simple,as long as adopt the targeted control measures,can be more regulated.