Research On Internal Control Of Administrative Units

Compared to enterprise internal control,the internal control of China‘s administrative institutions,whether theoretical researches or practices,dose not only have a late beginning or slow progress,but also the consciousness is lagged behind and the institutional system is far from perfect,so they are difficult to adapt to the rapid development of society and keep up with the pace of economic development,even hinder the development of social economy.What's more,with the continuous improvement of people's living standard,people's service awareness,rights and interests consciousness raising,the public pay more and more attention to government actions,and demands of opinions and appeals are also on the rise.In terms of internal control,this article selects the internal control of china's administrative units to study,by means of concrete examples,it does not only contribute to theory development of internal control of administrative units,help to establish and perfect administrative units' mutual coordination and linkage mechanism of internal control,but also promote the fulfillment of its fiduciary responsibility,improve the efficiency of management,enhance public satisfaction for public service,thus has great significance.This article chooses S municipal judicial bureau as the research object,based on the related research domestic and abroad,draws lessons from advanced research ideas and ripe experience,we make a deep analysis of S city judicial bureau's internal control.The first chapter introduces the background,significance,research ideas and methods of the research,as well as the research's novelty.The second chapter mainly elaborates COSO internal control frame theory and internal control theory of administrative institutions.The third chapter analyzes the current situation of S city judicial bureau's internal control,mainly analyzes risk assessment and control methods of the bureau,unit level of internal control,business level of internal control and internal control evaluation and supervision.The fourth chapter further analyzes internal control problems and their causes of S municipal judicial bureau,mainly analyzes budget control,risk assessment,the supervision and related personnel problems of internal control.The fifth chapter,aiming at the problems of the above analysis,puts forward some more practical and well-directed countermeasures and suggestions,in order to offer useful recommendations to administrative units on internal control construction,especially S municipal judicial bureau.