Research On The Management Model Of An Administrative Unit Based On Internal Control

China issued a trial specification for the construction of internal control of administrative institutions in 2012,the ministry of finance released on administrative institution of state-owned assets for strengthening management and standardize the guidance in 2016.Administrative institutions bear many functions of the state's specific management of public services,covering a wide range of areas.The basis of these functions of various administrative units or institutions is state-owned assets.With the increase of reform and the vigorous development of social economy,China's state-owned assets are also developing rapidly in this historical change.Most scholars pay close attention to the majority of operating state-owned assets,and focus on the research data of non-operating state-owned assets.However,the related research on internal control construction of administrative institutions has increased in recent years,but the research on the internal control theory is relatively deficient in the research of asset management.Internal control is applied to the administrative institution by 2016 has been completed the system construction,but in the specific unit level and management level of business issues,still has many problems,is difficult to implement.This article through on-the-spot investigation,and application of case analysis,in view of the administrative institutions,is one of the implementation of internal control to business level of asset management are analyzed in detail and the management process.The case was analyzed by SZ transport bureau.The basic framework is as follows:First,the paper simply introduces the research background and significance,through the literature research method,inductive respectively summarized into two parts to the literature,the first is the internal control construction at home and abroad related research;The second is the specific management of state-owned assets under different economies.This paper combines internal control theory,process transformation theory,institutional change theory and principal-agent theory,which lays a theoretical foundation for the whole research.Secondly,under the special economy of China's administrative institutions,this paper analyzes and summarizes the current situation of the cities in China.Combined with the internal control system,the characteristics of the state-owned assets and the problems in the current management process are analyzed in detail.Second part in the end,the paper through the case analysis,combined with the above theories,in the great under the theoretical framework of internal control,this paper discusses the SZ unit concrete management to assets,how to process carding and transform,specific to each process link in asset management,combing the existing problems,and one to one correspondence is analyzed,to suit the process modification.There are two main points of innovation in this paper.The first innovation is combined with case analysis,through a micro perspective,probes into the specific to a particular unit,its how old assets management model was improved,and through the literature review can be found that most about asset management,how to reform the current were focused on the macro perspective,how to implement specific to a particular unit management and not a lot of research.The second innovation is this article discusses about the old administrative institution of state-owned assets if improvement,is based on the internal control system in recent years has just introduced,combined with the internal control of several major factors are analyzed in the management of state-owned assets,and implement the specific process of a certain unit of reform.The research object of this paper is SZ transportation bureau.The research content has certain reference value and reference significance for the implementation and promotion of the internal control system of other domestic administrative institutions.It also provides some theoretical significance for the application of internal control theory in government.Of course,there are many shortcomings in the case analysis of a specific administrative institution.In the process of field research,there are also many difficulties,due to confidentiality,according to the leadership of the unit information is limited,so can't fully grasp all the information,which makes this article on the SZ transport for specific asset management reengineering the analysis process,there are some restrictions.