Research On Internal Control Of Administrative Institutions

In recent years,the financial management of administrative institutions has been improved,along with the official card settlement system,the treasury centralized payment system,the government procurement system and a series of financial system reform.The implementation of these system reform make a great contribution to the internal management of the administrative institutions,effectively improve the legitimacy of its economic activities.At the same time,With the strengthening of public supervision and management awareness,many administrative institutions are facing challenges in all aspects,the interior control also exposed to a series of problems,such as the internal control environment is weak,the system is imperfect,lack of supervision,poor communication,and the execution is not strong.From the current level of construction and development,some administrative institutions in the construction of internal control use the theory mechanically,which divorced from practice,make the internal control useless.These problems are easy to lead to the loss of financial resources,and there are also considerable risks in the financial management of these institutions.In December 2012,the Ministry of Finance promulgated the "internal control standards for administrative institutions(Trial Implementation)"(hereinafter referred to as the "standard" in the text of the article),and it was formally implemented from the year of January 1,2014.The internal control of administrative institutions is highly valued by the Ministry of Finance,an internal control storm is sweeping the administrative institutions.This paper is based on this background,through theoretical study,selected a X Bureau as a case,combined with the actual situation,analyzes the current situation of internal control and the existing problems,Through the research of the problem,put forward to its optimization of internal control,and improvement suggestions.In this process,this paper adopts literature analysis,field survey,case analysis,qualitative and quantitative combining a variety of research methods,and introduces the index criterion basis of the internal control evaluation,providing quantization for the paper,make the conclusion and suggestion more persuasive.This paper is intended to analyze the theory and practice of the case,for the internal control of administrative institutions rich case resources,and provide a new method of research,this article also hopes a better learning of other administrative institutions have some reference.This paper is divided into six parts,each part of the research structure and content as follows:The first part is the introduction of the article,which introduces the background and significance of the internal control of administrative institutions,the research methods and framework,the innovation and deficiency of the research.The second part is literature review,including literature review in China and abroad.The third part is the theoretical analysis of internal control of administrative institutions,introduces the connotation and evolution of internal control,the necessity and feasibility of internal control in administrative institutions and the present situation in China.The fourth part use the case of X Bureau,introduces its present situation,analysis the problems in unit level and the business level,and analyzes the present situation of evaluation and supervision.The fifth part is the analysis in view of the above problems,assess risk and optimization of X Bureau of internal control in the unit level and business level and put forward suggestions in improvement recommendations.The sixth part is the summary of this paper.According to the above research,the research conclusions and policy recommendations are put forward.