Research On Internal Control Of LS Geological Prospecting Units

An institution is a social organization in which state organs make use of the state-owned resources at their disposal to create or improve production conditions for the state and engage in the service of the national economy,the People’s cultural life,the promotion of Social Welfare,etc.Including the education industry,Information Industry,public service industry and so on.The staff of public institutions also undertake the obligation of public service supervision while enjoying the state policy and certain powers.Economic Development has promoted the rapid development of society,and the potential problems of some public institutions are increasingly obvious.How to establish a complete institution system,coordinate with internal distribution,efficiently utilize public resources and resist the waste of resources has become the common goal of the whole society,and is also an urgent problem to be solved.On November 29,2012,the Ministry of Finance issued the internal control norms for administrative institutions(for trial implementation),which will come into force on January 1,2014.After the implementation of the "internal control norms of administrative institutions",most of the institutions carrying out the reform in the internal management of the unit has been greatly improved.At the same time,because the latent period of the problem is too long,there are still some omissions and hidden dangers in the implementation process,the public institution itself also needs to bear certain risks.At present,geological prospecting units,on the one hand,as a category of state administrative institutions,must strictly comply with the internal control requirements of the state for institutions and establish and improve the internal control system;on the other hand,the overall economy of geological prospecting industries is declining,the prospect of the market is worrying.How to realize the self-development of geological prospecting units in the fierce market competition is an urgent problem to be solved.In the stage of overall planning reform,we need to constantly improve the management and prevention system,to create a good atmosphere for deepening reform to provide a good environmental basis.In this paper,the author uses the internal control theory and research methods,taking LS geological prospecting units as an example,to study the internal control of geological prospecting institutions from the unit level and business level.The author combines the specific situation of internal control in LS geological exploration institution to write this paper.This article is divided into six chapters:The first chapter,Introduction.This paper introduces the research background and significance,research ideas and research methods,as well as the innovation of this paper.The second chapter is related theory.This paper introduces the basic theory of internal control in Public Institution.The third chapter introduces the General Situation of LS geological prospecting units before the optimization of their internal control.The Fourth Chapter,from the unit level and the business level of LS geological exploration units internal control defects are analyzed.In Chapter 5,the author discusses in detail the new internal control optimization scheme which is made by LS geological prospecting units in view of the problems existing at the unit level and the business level.Ls geological prospecting units improve the internal control of the unit level by improving the working system of internal control,improving the decision-making mechanism,improving the organization and post setting,carrying out information management and other measures;Through the budget business,income and expenditure business,procurement business,asset business,geological project management,contract management six business processes and systems re-comb and improve the internal control optimization of the business level.The sixth chapter is the conclusion and prospect of this paper,summarizes the internal control of LS geological exploration institutions,and puts forward some ideas for the future development.