Research On Optimization Of Internal Control Of The Town Government In Gaoyao District Of Zhaoqing City

Our country’s administrative institutions bear the sacred responsibility of managing social and economic development and providing social and public services.Our country’s administrative institutions are the main body of the government performing its duties according to law and play a vital role in promoting social stability and orderly development.In order to improve the internal management level of administrative institutions,create an efficient operation mechanism,and strengthen the prevention and control of corruption risks,the "Administrative Institutions Internal Control Standards(Trial)" issued by the Ministry of Finance in 2012 requires implementation at all levels of administrative institutions from January 1,2014,officially opening the prelude to the overall construction and implementation of the internal control system.In 2015,the Ministry of Finance’s Guidance on Comprehensively Promoting Internal Control Construction in Administrative Institutions further provided guidance on the overall requirements,main tasks and safeguard measures for internal control construction.However,China’s administrative institutions have experienceda short period of internal control construction.Based on the particularity of each unit,the complexity of internal control and the lack of understanding of its importance,internal control construction is relatively lagging behind.Many departments have certain problems in system construction,business process,implementation,risk prevention and control,evalu ation and supervision,etc.In particular,the grass-roots township units are seriously deficient in both theoretical research and practical guidance.Township governments directly face the masses,participate in social management,and organize social construction.Every decision and measure involves the interests of all aspects of people’s livelihood.It is of special significance to build a service-oriented government with scientific functions,optimized structure,honesty and high efficiency,and people’s satisfaction.This paper takes 17 township(street)governments in Gaoyao District,Zhaoqing as the research objects.Firstly,literature retrieval is used to carry out theoretical analysis on the internal control construction system of administrative institutions.Secondly,questionnaires were distributed to the government internal control leaders in each township(street)in Gaoyao District,and field investigations were carried out on individual units to understand the internal control construction and existing problems of each unit.Thirdly,in depth analysis,analysis of the main causes of the problem.Finally,optimization suggestions for improving the internal control system of each township(street)government in Gaoyao District are put forward: First,improve the rules and regulations and sort out the business process;The second is to strengthen risk management and establish a risk prevention mechanism;The third is to attach importance to the responsibility of top leaders in internal control and set up a reasonable division of responsibilities;The fourth is to enhabce the skill training of personnel and their professional capacity;The fifth is to raise awareness and strengthen the popularization of knowledge of internal control norms;The sixth is to adopt modern means and rely on information construction;The seventh is the combination of supervision and evaluation,and giving full play to the internal audit function.