Research On The Improvement Of Internal Control Of Special Archaeological Projects Of K Academy

In recent years,as the country vigorously promotes Chinese traditional culture and enhances its core values and cultural self-confidence,the public is paying more and more attention to the archaeological industry,and the support for archaeological undertakings at all levels is also increasing.At the same time,the "scandals" in the management of archaeological project funds have been exposed.From the staff of the Guangdong Archaeological Institute,a large number of migrant workers have been hired to the Shanxi Provincial Archaeological Institute for the transfer of benefits through the procurement process.A large number of archaeological special funds have been occupied and stolen by illegal elements.It brings serious losses to state-owned assets and brings great negative impacts to the archaeological industry.Many archaeological research institutions have exposed many loopholes in the special management risk control.Therefore,it is imperative to strengthen the special internal control construction of archaeological research institutions and create a good control environment and scientific research atmosphere.The special research archaeological project of K Research Institute is taken as the research object.Based on the research status of internal control,the basic theory of internal control of administrative institutions is used to analyze the problems existing in the internal control construction of K Research Institute,in order to seek targeted improvement programs.Through the study of the internal control related system documents that have been developed for the special archaeological project of K Research Institute,and the use of field investigation,face-to-face interviews,report analysis and other methods,it is found that the internal control is weak and the budget control constraints are poor.The expenditure link lacks effective authorization and approval control,and the control system of government procurement links is not perfect.Starting from these problems,combined with the actual situation of the special research archaeological project of K Research Institute,the internal control improvement is carried out from the budget link,payment link,government procurement link,physical asset management link and contract management,and the business process flow chart is pointed out to indicate the main risks of each control stage.Key nodes,propose corresponding control measures,and provide relevant suggestions for ensuring the implementation effect of internal control improvement.Through the improvement of the internal control improvement program and the implementation of the safeguard measures for the key aspects of the special resear-ch archaeological project of K Research Institute,the K Academy is expected to improve the internal control system of its special archaeological project and improve the overall management level of K Research Institute.Efficient internal environment.It can also provide reference value for the internal control construction of other scientific research units in the archaeological industry or related enterprises involved in the industry.