Research On D Museum Internal Control

In recent years,as the development of public cultural undertakings in our country has been accelerating,the number of public cultural institutions represented by museums has been increasing.By the end of 2015,the number of state-owned museums in our country has reached nearly 4,000,showing the diversified characteristics of sources of funds and business content.At the same time,the business risks that the museum faces also increase and become more and more complex.All these put forward new requirements for the internal control of the museum.However,since the museum has focused on the protection and utilization of cultural relics for a long time,it lacks emphasis on internal control on economic activities and awareness in handling financial risks.In other words,its construction of internal control can not be adapted to the new situation of museums' rapid development.Therefore,it's imperative to strengthen the construction of museum's internal control to construct a complete internal control system that conforms to the characteristics of the museum and adapts to its own development.Since the Ministry of Finance promulgated the Standard for Internal Control of Institutions for Administrations(Trial)on November 29,2012,many administrative institutions including museums have started to establish and implement their own internal control system.We can see lots of experience emerging as well as problems,so that it's especially urgent to strengthen the museum internal control.The paper takes the D museum as an example to study the internal control of Chinese museums.It mainly discusses the problems existing in the internal control of Chinese museums by conducting an in-depth analysis of the internal control of the D museum to propose suggestions and measures against the internal control weaknesses and promote the further improvement of D Museum's internal control,which has practical significance.At the same time,it provides experience for other museums' internal control construction.And I hope it can make sense for the improvement of the museum's service quality and risk prevention capabilities to meet the needs of the rapid development of public culturalundertakings and better integrate with the international community.The innovation of this paper lies in selecting the unique field museum to do theoretical research and case analysis,making up for the deficiency of the current related research.And the second point is not using the internal control five elements theory of The Committee of Sponsoring Organizations of the Treadway Commission in the USA,but basing on the Internal Control Norms of Administrative Institutions(Trial).The main disadvantage is that the selected case museum may not be able to represent all the museums,and the information obtained is not sufficient enough,resulting in the study of this paper is not comprehensive enough and has some limitations.