Research On The Internal Control Of X Administrative Institution

With the continuous progress of the administrative reform of administrative units and the macro background of anti-corruption,the work of administrative institutions to establish and improve the internal control system has been highly valued by the government.Since 1999,China has promulgated several internal control systems,laws and regulations,which require the establishment and improvement of the internal control system of administrative institutions throughout the country.In these regulations,"Administrative Institutions internal Control Standard(Trial)" is the latest administrative institutions and systematic construction of internal control guidelines,but unfortunately for the specification is not much,the lack of deep understanding,affect the construction of the internal control of administrative institutions.At the same time,the internal control of some units is not optimistic because it is affected by many factors,such as organizational structure,performance appraisal mechanism,unit culture and so on.It is difficult to play the role of supervision and management.This paper first through the literature review,reviews the related theory of internal control,introduces the difference of enterprise internal control and administrative units;secondly,introduces the "administrative institutions internal control standard'(Trial)" for more detailed interpretation,which can be divided into two levels,and expounds the main content,combined with on the basis of the actual situation,based on "the internal control standard" X Bureau of internal control evaluation methods;finally,using the evaluation methods on X Bureau of internal control,the internal control problems and puts forward suggestions for improvement,the research process and results to improve the internal control of administrative institutions has a certain level of construction reference value.