Research On Internal Control Of Administrative Units Take A Bureau Of Nanchang Qingyunpu District As An Example

After entering the new century,the Chinese government attaches great importance to fiscal reform and administrative management,and requires various organs and units to establish a sound management system in terms of budget,income,and expenditure in accordance with needs.Under such circumstances,the organs and units The more attention is paid to internal management.In November 2012,the Ministry of Finance of the People's Republic of China promulgated the "Regulations on the Internal Control of Administrative Institutions(Trial)"(in this article we abbreviated it as "the Internal Control Regulations"),and stressed that it will begin to fully implement the specification in 2014.Objectively speaking,administrative units at various levels have not implemented it well,resulting in no significant improvement in its internal control work.In particular,the grass-roots units and staff have low awareness of internal control and failed to build a sound internal control system.The development of various tasks is relatively arbitrary,resulting in the loss of a large number of state-owned assets.The lack of a system gives opportunity to interested people.Once they find an opportunity,they will find ways to misappropriate state-owned assets and eventually cause the country and people to suffer a lot of economic losses.It can be seen that the implementation of a "standard of internal control" alone cannot solve the problem.Only by strengthening the awareness of internal control of the administrative units can it be consciously operated in accordance with regulations.Judging from the current situation,some administrative units have made some efforts in their internal control work.Most of them are directly following the model of internal control of enterprises,and are more irresponsible to the sponsor committee of the US National Financial Reporting Commission(hereinafter referred to as COSO).)The report,because of the inconsistency with the national conditions,has greatly reduced the effect.Under such a big background,studying how to construct the internal control of the administrative unit has a very practical significance.This paper hopes to base on the existing literature,try to use specific cases as the research object,break through the theoretical research on the status quo and problems of the previous literature,and lack the reality of empirical investigation.Targeting and solving problems.This project mainly starts from qualitative analysis in several aspects such as control environment,risk assessment,and supervision,and prepares detailed evaluation reports accordingly,and then proposes specific solutions to the problems.Itfurther enriches the existing research materials and guides all administrative units to better implement the construction of the internal control system.The practical significance of this paper lies in establishing and improving the internal control system,which is conducive to improving the internal management level of the administrative units,standardizing the economic activities such as budget,income,and expenditure,and sorting out the cooperation and checks between various departments.It is conducive to the development of various business activities.Provide decision-making protection for administrative units.Establishing and improving the internal control system of administrative units is conducive to standardizing the decision-making process,checking the distribution of power,preventing the abuse of powers and functions,and improving the credibility of the government.Further,it enables the unit decision makers to obtain accurate and reliable information to make correct business decisions.As far as the subject is concerned,the author uses the A Bureau of Nanchang Qingyunpu District as the object of analysis,and analyzes the internal control system it constructs with the help of principal-agent and information asymmetry theories.The paper consists of the following chapters: Chapter 1 is an introduction.Summarize the research value and significance of this topic briefly,sort out the research literature closely related to the topic,and give a brief introduction to research methods and research ideas.The second chapter is to analyze and introduce the theory closely related to the internal control of administrative units.Explained the concept,constituent elements and other contents of internal control,and introduced the related theories,namely principal-agent theory,new public management theory and information asymmetry theory.Taking this as an entry point,the issue of internal control of the A-community will be explored.The third chapter is a case study.It conducts analysis and research on specific units,and mainly includes the organization structure,key post settings,and risk assessment.The fourth chapter mainly focuses on the issues highlighted by Bureau A during its internal control work,and then puts forward relevant views.The fifth chapter analyzes the experience of internal control construction of S Bureau in Tiexi District,Shenyang City,Liaoning Province,in order to provide experience for the internal control suggestions of this case.The sixth chapter mainly summarizes the problems and prepares effective solutions for how to solve the problems.This article uses literature research methods,investigation methods,case analysis methods,etc.to analyze the research object of this paper.It is concluded that theinternal control of Bureau A has weak control environment;the lack of risk assessment;problems such as the backward communication of information and internal supervision.Good internal control environment,enhanced awareness of internal control,establishment of a sound internal control organization system,improvement of human resources management,establishment of an effective risk assessment system,establishment of a risk warning mechanism,setting up of a dedicated risk assessment department,and implementation of effective risks Coping mechanisms,strengthening and improving internal control activities,improving budgetary control activities,optimizing income and expenditure systems,strengthening asset protection and control activities,establishing smooth information communication mechanisms and effective internal supervision mechanisms,establishing a complete business activity management information system,and setting up Independent internal audit institutions and other rationalization proposals,hoping to provide reference for other units to carry out internal control work.