Research On The Internal Control Of X Provincial Library

Public library is an important cultural institution which develops public cultural service and spreads human civilization.Establishing and perfecting the internal control system of Public library is of great significance for building socialist spiritual civilization and building socialist cultural power.Based on the introduction of internal control theory at home and abroad,this paper,taking X provincial library as an example,probes into the problems in the internal control of public libraries in China.The internal control of public library is a complicated project.The author uses the methods of literature collection,on-the-spot investigation and interview to understand the actual situation of X provincial library.At first,the paper introduces the basic situation of X provincial library,its organization and analyzes its business value chain on the basis of Porter's theory,and then elaborates on the internal control of the unit level and specific business level,and then points out the problems in the internal control.In terms of the management of books,there are problems such as the slow implementation of the budget,the failure of the books to be put on shelves for readers to read,and the lack of government procurement management,and the lack of margin management for books.In readers' security deposit management,there are some problems such as not taking the initiative to issue a receipt or other valid credentials to the readers,insufficient maintenance of the reader card system and the cash limit of the security deposit.As a public place,the internal control measures of X provincial library are inadequate,and there are problems such as inadequate security screening facilities and inadequate security measures.Aiming at the above three problems,this paper gives some suggestions to improve the internal control based on the reasons.It is hoped that the author' research on the internal control of X provincial library will provide a constructive reference for the construction and perfection of the internal control system of our country's public library.