| As a non-profit cultural unit and a non-profit cultural unit that meets the needs of citizens,the existence and development of museums have a long way to go.They can well protect the nation and even the cultural heritage of a country,and are the bright spots in the development of human history and culture And carry forward,it is to convey to the people a national spirit.On this basis,it will form a powerful force that will unite and inspire people's progress.It is also a manifestation of cultural soft power.In the current competition among all the countries in the world,the key point is undoubtedly the overall national strength and the soft power of culture Therefore,the management of the museum is of great significance.We should attach great importance to and do a good job in the management of the museum.In a real sense,we should promote the sound development of the museum management and the healthy and sustainable development of the museum.In December 2012,the Ministry of Finance promulgated the "Standard for Internal Control of Administrative Institutions(for Trial Implementation)" and demanded that the formal implementation be implemented from January 1,2014.The internal control of the administrative institutions is highly valued by the leaders of the Ministry of Finance and is an important task of the financial departments at all levels from the state down to the localities.At present,due to the great importance attached by leaders at all levels and the powerful thrust of formally implementing the "norms",the study and training of "norms" has become the focus of most administrative institutions.In addition,most of our museums are owned by the state and fall into the category of administrative institutions.However,due to the development of the museum started relatively late in our country,the current management of the museum in our country lags behind that of the western developed countries.Through the investigation,we find that the internal control of museums in our country is not perfect,there is a lack of internal audit department,lack of "triple big and one big" decision-making mechanism,inadequate budget evaluation index system,unreasonable development service of exhibition services,non-standard purchase process of cultural relics,,Lack of museum emblem and other intangible assets management system and other issues.Therefore,it is very necessary to study the internal control of the museum and is in line with the current background.Based on this background,this article selected the HQ Museum this specific case.Through the field research on the HQ Museum's internal control system,the implementation of a detailed understanding.HQ Museum found that the main problems are: the lack of "triple big" decision-making mechanism,the exhibition does not regulate the process,the account does not match the collection,the lack of management system and other issues Hall signs,and then after careful study of "norms" and foreign museums advanced Management experience,HQ Museum made a targeted solution to the countermeasures and suggestions,mainly include: the establishment of "triple big" decision-making mechanism,improve the exhibition display the purchase process,accounting for the handling of cultural relics,the establishment of museum emblem and other invisible Asset Management Measures.The innovation of this paper lies in constructing a relatively complete,reasonable and efficient internal control system for HQ Museum.This will provide a constructive thinking for the administrative units in the process of building and perfecting the internal control system,lacking resources of reference,and accumulate useful experiences for the discussion and research on the internal control system of administrative units in the future,thus enriching the case Resources.However,there are also some corresponding shortcomings in this article.Due to the lack of research on museums in our country and the lack of related literatures,this article may not be universally applicable to the solutions proposed by HQ Museum. |
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