The Research On The Construction Of Internal Control Of Administrative Institutions Of Fujian ZJ

For a long time, China's administrative institution because of administrative management, resulting in the internal mechanism, system construction and internal supervision are obviously lagging behind. In recent years, part of the administrative institutions, because of the defect management control of the internal control system is not perfect and there are some loopholes, resulting in loopholes in financial management, illegal phenomenon, in addition to the damage to state property, but also for corruption and provided convenience, therefore improve the internal control of construction administration units in China has been imminent. In 2014, China began to implement the "administrative institutions internal control standard(Trial)", which means that the government of internal control is gradually standardized, the construction of the internal control of administrative institutions has becomean important research topic in the academic circle, the daily line unit for will be further standardized, which is related to assets whether it is safe and efficient use of financial information is accurate and complete, to prevent fraud and other issues. Because of work practice, I am in Fujian ZJ and engaged in the accounting internal audit in view of this, this article selects the Fujian ZJ internal control as the research object, to study the internal control of administrative institutions in china.This paper first introduces the development history of the theory of internal control, and internal control of domestic and foreign literatures discussed. And then according to the current theory of internal control, the current Fujian ZJ administrative institutions internal control comprehensive evaluation, evaluation include: control environment, risk assessment, control activities, information communication, supervision and evaluation, and accordingly find the unit root of the internal control problems, through the process of the six business units(budget, budget, purchase, assets, construction projects and contract review), analysis of the existing internal control system problems. Finally, from the improvement of the internal control environment, establish a sound risk assessment mechanism, the standard unit of control activities, establish a sound management information system five aspects, strengthen communication and coordination, internal control self assessment and supervision system, internal control system and environment reconstruction of Fujian ZJ administrative institutions, on the basis of the reconstruction and design the Fujian ZJ administrative institutions internal control system.This paper is not limited to a simple summary of existing problems of internal control unit summary, but according to the COSO theory and the "norms", in accordance with the classification of the internal control 5 elements, which will view the problem clear, how to establish an internal control system of Fujian ZJ administrative institutions, to put the theory into practice. At the same time, through the reconstruction and design of the Fujian ZJ administrative institutions internal control system, on this basis, to explore the ideas and methods of improving the internal control of a situation and consistent, not only can improve the internal management level of Fujian ZJ administrative institutions, but also can provide a reference for the construction of other administrative institutions unit of China's internal control system, so this research has strong timeliness and realistic significance.