Research On The Internal Control Construction Of "integration" Of Administrative Institutions In Kunming

Administrative institutions as a unique type of organization in China,in promoting economic and social development plays a vital role.In recent years,the overall level of financial management and economic activities have improved the legal compliance,but the overall internal control is still relatively weak,the prevalence of weak internal control,budget preparation is not accurate,public funds regulation is not in place and other issues The With the victory of the party's 18 th victory,the establishment of public service functions to optimize the administrative institutions has been urgent,to promote the administrative institutions of the internal control of the process of building a response to the spirit of the Eighth Plenary Session of an important measure.This paper introduces examples of the internal control construction of Kunming to explore the implementation of administrative institutions,Kunming,the country has no precedent in the case,the first to start the administrative institutions "integrated" internal control standard construction,that is,the financial sector internal control and Administrative institutions to control the internal control,to break the barriers between the two.Specifically,the financial sector and the budget unit of all economic activities to run the process of integration,the formation of the city "a game of chess." To improve the efficiency of government use of public funds and optimize the existing business processes to improve the efficiency of the unit as the goal.From top to bottom to form a complete,effective internal control mechanism.Form a "budget management as the main line to the financial capital process control as the core" of the overall framework of the internal control norms.Innovation to build the government internal control system,put forward for the "government governance" of the internal control standard construction "Kunming model".The main contents of this paper are composed of six parts: The first part is the introduction,which mainly discusses the background and significance of the topic,the research status quo at home and abroad,the research method,the research content and the possible innovation of this paper.Which is the theoretical basis and the related concepts.It mainly analyzes the characteristics,the risks and the characteristics,theories,ideas and frameworks of the administrative institutions in China.It is the theoretical basis of the research.The third part is about the whole The internal control of administrative institutions in Kunming to analyze the status quo,find out the family property,combing the common problems common to all units,extensive investigation of the root causes of research problems,to provide the basis for the development of the overall solution to play Kunming internal control "integration" Scale effect.Which is the starting point of this study.The fourth part introduces the framework and content of the internal control construction of "integrated" administrative institution in Kunming,including its whole construction plan,construction goal,basic strategy,overall planning and implementation guarantee The It is the focus of this article;the fifth part is introduced in Kunming City,"integration" within the framework of internal control construction,the specific unit A is how to implement,through the analysis of A unit,put forward to promote the Kunming administrative institutions The internal control of the construction of countermeasures and suggestions.So as to achieve from top to bottom selection of key units to carry out the pilot,and then step by step to promote the goal.It is another focus of this study;the sixth part is the research conclusion and countermeasures,is the research results of this paper.From the perspective of the whole of Kunming to achieve the administrative institutions "integration" of the internal control must be integrated to carry out internal control norms,to implement the integration of the flow chart,the establishment of an integrated information internal control management system,to achieve integration Budget compilation and implementation system,to achieve the evaluation of internal control effectiveness of the integration of standards.The city up and down to unify the thinking,deepen the understanding so as to achieve the same from top to bottom,consistent,and strive to establish a set of management practice,control rationalization,business standardization,with operational internal control system.