Internal Control Research Of Administrative Units Under Vertical Management Mode

In recent years,with the gradual implementation of the vertical management of same government departments.It has the superiority on embodying to increase the work efficiency of the government,on avoiding regional protectionism,but at the same time,it will expose a series of problems such as breeding of the corruption owing to the lacking of Internal Control System.The internal control is the important content of the financial management in all units.It can achieve the purpose of preventing economic risk by means of the true reflection of the unit's relative information,which affects the quality and level of the financial management of the unit.Chinese enterprise internal standard system has basically completed,and the regulation " Internal control standard of Administrative Institution(pilot edition)"established in 2012 has offered the basis for carrying out internal control of administrative unit.But the troops as the especial administrative institution on the vertical management mode,There is a big difference in the army's internal organizational structure function and financial operation mode with the local administrative institution.It is difficult to achieve the specification for internal control of troops only in accordance with the internal control method of administrative unit.Especially since the Eighteenth National Congress of the CPC,force corruption cases have been continued to be investigated and dealt with,internal control system within the vertical management mode reflects deficiency and imperfection,seriously affects and restricts the development of the comprehensive construction of the army.So,it has a very important significance to establish and improve the internal control system within the army,in the financial management activities carried out at all levels of units,in order to effectively implement the national and military financial and economic laws and regulations,reasonably assure the security and integrity of financial resources and the truth and reliable of financial information.Provincial Military Region as a local military institution,compared with the administrative institution of the state,its construction of internal controls is still in the primary stage.At present,with the promotion of the reform of the troops,with audit discipline inspection and supervision departments independent,new changes and opportunities have been brought to the internal construction of the troops How to bear the potential and to establish and perfect the internal control system under the vertical management mode will become the most important thing.This paper introduces the basic theory of internal control as the premise,by analyzing the present situation of the internal control of the A Provincial Military Region.And suggestions are put forward to strengthen and improve the internal control of A Provincial Military Area Command within the vertical management mode.Based on the "Internal control standard of Administrative Institution(pilot edition)"of our country as the policy basis,learning and drawing lessons from the successful experience of the construction and implementation of internal control of administrative units at all levels in China,suggestions on strengthening and improving the internal control of A provincial military area command are put forward to strengthen and improve the vertical management mode This paper aims to study exploring a set of effective internal control methods from theory to practice for the military forces,of the provincial military region.This paper is divided into five parts:The first part is the introduction.This chapter introduces the background of the selected topic and the significance of the research,and by combing the research status of the vertical management and internal control of domestic and foreign administrative units,pointing out the existence of the current problem which is the lock of relevant research on the internal control of the administrative unit aimed at the vertical management mode.The second part is the basis theory of internal control of administrative units under vertical management mode.This chapter mainly elaborates the basis theory of the vertical management and the internal control of the administrative unit,derives the theory of internal control in military units,and analyzed the characteristics of the internal control of the vertical management administrative units,finding deficiency and as a theoretical support for the related issues.The third part is analysis on the current situation of the internal control of the A provincial military region under the vertical management mode.This chapter takes the practice of internal control in A province as on example,combining the five elements of internal control to analyze the existing problems in the current internal control.And from the point of view of vertical management mode,the reasons of the problems in the internal control of the military region of A province were analyzed.The fourth part is the suggestion of strengthening and improving the internal control of the A provincial military region under the vertical management mode.For the third part of the problems and the causes of the problem.,The proposed method is put forward to strengthen and improve the internal control of the case unit from four aspects.The fifth part is the conclusion of this article,sorts out and sums up the research conclusion of this paper,and points out the deficiency of the research.