Research On Implementation Status Of The Internal Control In Administrative Institutions

The internal control of various administrative institutions is the unit in order to develop this unit of the system construction must have a link, with good internal control, can have higher management level, also can better improve the unit running. Thus, a unit of internal control work quality will affect it for the quality of public service provided by the public. At the end of 2011, China's ministry of finance issued "the administrative institutions internal control standard"(draft), January 1, 2014, the beginning of the formal implementation of the specification, want to in order to standardize the internal control of administrative institution.Firstly, on the whole development of internal control and the whole development process of administrative institutions in China and abroad, analysis of the internal control of administrative institution, especially our country's administrative institutions of the internal control research, started relatively late, also more immature than companies, even more highlighted in this paper, the importance of study required. In the theoretical part, first has carried on the definition of the concept of administrative institution, and points out that with the particularity of its business, it is because of these characteristics, is destined to administrative institutions need a internal control system of independent, and cannot be confused with enterprise's internal control. In this paper, the theory is based on the internal control framework theory, principal-agent theory and new public management theory, the internal control framework theory put forward the five elements of internal control, the principal-agent theory elaborated the administrative institutions and citizens special a principal-agent relationship between the new public management theory is put forward attaches great importance to the efficiency, effectiveness and quality of public services, these are laid a solid theoretical foundation to the research in this paper.This paper carried out in the administrative institutions of the internal control specification for a period of two years, on the basis of the current situation of internal control of administrative institutions of dezhou research, with the help of meeting opportunity questionnaires, and with some administrative institutions of the financial staff for small-scale interview, in order to complete a baseline administrative institution at present situation of the implementation of the internal control.The results of investigation in this paper, by using descriptive analysis method to carry out the combination of analysis, and based on the internal control framework of control environment, risk assessment, control activities, information and communication and supervision of the five elements, from the point of view of analysis of the current problems existing in the internal control is still administrative institution, through summarizing the defects and deficiencies, and put forward the perfect measures with pertinence and maneuverability, try to make the internal control of administrative institution and the development of the unit and adapt to the demand of The Times, by raising the management level to the administrative institution of the administrative function to a higher level.