Research To Optimize The Internal Control Of The A Public Institution

The Ministry of Finance formulated the "administrative institutions internal control norms"(draft)in November 2011,and then formulated the "administrative institutions internal control norms"(draft)in December 2012.In January 2015,"the Ministry of Finance legal risk internal control measures(Trial)" and other eight special internal control measures issued.On December 4,2015 Ministry of Finance "on strengthening the internal control of the financial aspects of a number of opinions"(Cai Jian [2015] No.86),put forward a deep understanding of the importance of strengthening internal control,strengthen the internal control of financial organization and leadership,Control system construction,promote the construction of financial internal control implementation system,promote the construction of financial internal control system,strengthen the internal control information construction,strengthen the internal control of financial supervision and education and other views.On June 27,2016 Ministry of Finance "on the subordinate units to develop high-risk business special internal control measures related to the notice",the unit to sort out and identify the unit of high-risk business processes,the development of high-risk business process special internal control approach.Based on this background,in 2016 national administrative undertakings in full swing to carry out the implementation of internal control of administrative institutions.In order to better implement the "administrative institutions internal control norms" and establish and improve the governance structure of institutions.Through the investigation and study of A institutions internal control construction and implementation of the existing problems,refer to "administrative institutions internal control norms",theoretical framework of the "federal government internal control standards," and other theories used for Optimize the internal control problems of A institutions in the process of internal control construction,and make use of this to make some reference for the implementation of other units' internal control construction.In the course of the research,we first study the relevant theoretical research on the internal control of the government at home and abroad,absorb the integration view of internal control in the internal control standard of the federal government,and combine the internal control standard of the administrative institution,then construct a framework system to analysis the internal control of public institutions.On this basis,we combined with the first-hand information such as research,interviews and minutes of A institutions.from the analysis system of internal control of public institutions,The five modules at the unit level and the six modules of the business level are targeted to analyze the current situation and problems of the A institutions,and put forward the optimization suggestions for the unit system,the organizational structure,the centralized management and the process control.