Discussion On Internal Control Of Monetary Funds In Public Institutions-A Case Of YQ

Education,science and technology to safeguard the social and public interests of the service organizations,which rely mainly on the nature of government funding to determine the institutions of accounting system is different from the general enterprise in China(hereinafter referred to as the accounting system of enterprises in China).The internal control of monetary funds is the core part of the internal control of public institutions.As the monetary capital itself,liquidity,risk characteristics,in the moneyrelated business is prone to corruption and management loopholes.With the continuous reform of the financial system,in order to effectively prevent and curb corruption and corruption,in order to adapt to the new external situation,in 2014 the implementation of the "administrative institutions of internal control norms(Trial)".However,in our country,the research on the internal control of monetary funds is relatively weak,the monetary fund control is not perfect,lack of scientific and perfect internal control management system.At the same time,internal staff of public institutions generally lack of strict awareness of internal control of monetary funds,and the rational management of such funds awareness,it is difficult to apply effective internal control methods in practice.Therefore,it is very important to analyze the shortcomings of the design of the internal control system of monetary funds in institutions,which is of great significance to optimize the monetary and monetary control of administrative institutions and to ensure the safety of monetary funds and ultimately improve the efficiency of monetary funds.This paper begins with the background of the topic selection and the significance of the topic,and expounds the views of the experts at home and abroad on the internal control of the monetary funds of the institutions in the domestic and foreign literature research situation,and analyzes and synthesizes the viewpoints The concept and theoretical basis of the internal control of monetary funds of public institutions,combined with the characteristics of public institutions and according to the "internal control norms of administrative institutions(Trial)",from the internal control of five elements into a detailed analysis YQ institutions monetary funds internal control system there are the following questions: The level of work is relatively weak;budget expenditure arbitrarily large;bank account management and payment system relaxation;seal and bill management is not standardized;occurrence of small treasury event.And then take Zhejiang University monetary funds internal control experience for reference,put forward some suggestions for improvement: improve the internal financialsupervision system of institutions,in accordance with the requirements of the Audit Bureau to improve the YQ unit internal control system,to carry out irregular financial checks,strengthen the leadership of economic responsibility audit;Improve the ability to work in the accounting basis of the institutions,arrange the YQ unit finance department to complete the new and old,and encourage the financial staff to regularly participate in professional skills training;standardize the institutions of monetary and capital control activities,major expenditure items collective consideration large-scale infrastructure projects do Good work budget to ensure that the budget is strictly and effectively implemented,and do with the upper and lower departments,business units,bank reconciliation.Hoping to provide some reference for the construction of internal control of public institutions.