Construction And Improvement Of Internal Control In Administrative Units

Internal control is the organization on the premise of abide by the relevant laws and regulations policy documents,through the formulation and implementation of system control procedures and methods,in order to reach to improve the quality of accounting information,ensure the safety of asset integrity,achieve the goal of long-term development.Implementing internal control refers to the organization optimization and integration of the internal management system,effectively deal with organization that lack of internal management system,the standard fuzzy,reality,and the problem of enforcement,define organization department work rights and the rule of law,to ensure that the units can achieve their business objectives.The internal control of an administrative unit refers to the risk of preventing and controlling economic activity by establishing the system,implementing measures and implementing procedures.Administrative unit of the normal operation of the internal control is to ensure that its internal organization system,the implementation of national policy,the principle,to provide efficiency,the basis of high impacted social public service,and to prevent the use of national public power,to protect the safety of state-owned assets,is the first line of defence of the corruption.As the subject management of social public affairs,the administrative unit has a lot of social resource allocation rights.If there are lack of effective checks and balances and oversight,it would lead to administrative staffs abusing of power,corruption emerging in endlessly,because that the administrative departments have no competition in the business world,bureaucratic corruption thoughts are more likely to develop.Since the 18 th national congress of the communist party of China,43 members of the CPC central committee,43 alternate members and 9 members of the central commission for discipline inspection have been examined.There are 8900 cadres over the county level,63,000 at the county level and 278,000 at the grassroots level.Therefore,it is of great significance to establish and improve the administrative unit of internal control,to improve the internal power operation mechanism of the administrative unit,to prevent the corruption of national public officials,and to build a service-oriented government.This paper based on the administrative unit of the internal control related theory,to establish the frame of the administrative unit of the internal control related theory,the theory part includes the connotation of internal control of administrative units and administrative units of internal control objectives,internal control of administrative unit of the internal control elements and administrative units implementation mechanism and principle of four parts,which provides the theoretical foundation for the later case analysis.Then it is the part of the basic theory of internal control of administrative units of analysis,including the definition of the administrative units,administrative unit of the internal control characteristics to refine and over all framework of the administrative unit of the internal control;And the theory of internal control and risk assessment to supplement the basic theory of analysis,find out the risk assessment and internal control of join points,this part with above const itutes is the theoretical basis of case analysis.Then,to Madministrative units,building internal control to improve the case analysis,this paper introduces the basic situation and the internal control of M administrative units,according to the reality problem of M administrative unit internal control,under the guide of "administrative unit of the internal control standard(trial)",building M units risk assessment system,through to the risk analysis to determine the risk level,depending on the level of risk,respectively from the unit level and business level to design control activities,focusing on the business process level budget,balance of payments activities,procurement activities,asset management,construction project and contract management activities to remodeling process,completing,constructing and perfecting the internal control of administrative units.Finally,the relevant research conclusions are summarized and the steps to build and improve the internal control are obtained.This paper also hopes that through this case study,we can provide the corresponding basis for the study of related cases in the later period.As to expanding the deepening system reform,establish and impro ve the internal control is not only to carry out the party's administrative unit 19 large conference spirit,comprehensive promotion of administration according to law,but also realize the transformation of government functions and provide the people with the only way for social public service high quality,high efficiency.According to the requirements of the internal control regulations of administrative institutions,the key to the establishment and improvement of the internal control system is to estab lish a complete risk assessment system.Administrative units due to the internal power gap are huge,the government department staff lack of risk awareness,risk assessment process is often neglected,thus cause the administrative institutions internal control standard is difficult to fully use in a particular unit,the administrative institutions internal control specification in the application of administrative units also there is a big problem.Hope that through this case study,this paper can be related to the late case studies provide basis,in the hope can thoroughly solve the administrative institutions internal control specification in the practice of the practical application of.