Research On Internal Control Of A Coal Mine Safety Supervision Bureau Under The Background Of Big Data

The administrative unit is a special group of organizations aimed at providing specific social services.It shouldered the important social supervision responsibility of policy-making and organization,which play an important role in the social development in our country.As the administrative unit of the central government,the coal mine safety supervision bureau is responsible for the safety supervision and supervision of coal mine related regulations and organizations.According to the general trend of recent development,the level of internal management of administrative units in China is improving year by year.But because the internal control construction capacity of administrative units is insufficient,lack of internal and external supervision and guidance,lead to serious loss of state-owned assets,public funds are wasted,frequent corruption and other undesirable phenomena.Internal control system is an internal management tool of administrative unit.It is the comb and integration of the internal and external management system of the unit.It can effectively solve problems such as fuzzy disconnection and lack of systematization in the system and standard deficiency in the internal management of the unit.At present,the research on internal control has been effective,but the internal control of administrative units is still in its initial stage and the internal control system is not perfect.The 21 st century is a period of rapid development of science and technology in China.Behind every technological leap is innovation.In 2016,as the first year of the 13 th five-year plan,big data led the development of technology in the whole era.The global volume of data shows explosive growth,making the transmission,processing,updating and feedback of information faster and faster.The administrative units will surely follow the development pace of big data,to adjust and to perfect the internal management mode,which give the units more opportunities and challenges.At the same time,the coal mine safety production situation is improving gradually.In the meantime,the safety supervision bureau of coal mine has to improve its own internal management level while trying to complete the safety supervision duties of the external mine.It will provide strong support for external supervision.The research on internal control of the object is gradually increasing,but the research on big data is less.With the development of information technology,the traditional internal control methods of the unit have become increasingly unable to meet the needs of modernization,and the accounting industry faces the challenge of reform.Therefore how to use the big data development administrative unit internal control construction is a big and urgent task.In this paper,the present situation of internal control of A coal mine safety supervision bureau is analyzed and the problems of internal control are discovered.Then,the flow chart method is used to further tease out the key points ofthe six categories of economic activities and processes.Combined with the analysis results of big data correlation technology and process risk point,to form the idea of perfect internal control system of A coal mine safety supervision bureau.Finally,In order to ensure that the contents of large data internal control can be effectively implemented in the department of coal mine safety in A province,the corresponding safeguard measures are put forward.