Study On Internal Control Of Monetary Funds Of Adminstrative Institutions

Since the "Regulations on Internal Control of Administrative Institutions(Trial)"(Accounting(2012)No.21)has been promulgated in 2012,all administrative and institutional units in China have been actively promoting the construction of internal controls to promote the reform of the administrative system.In 2015,the state promulgated the "Guiding Opinions on Comprehensively Promoting the Construction of Internal Control of Administrative Services"(Accounting[2015]No.24),which clearly pointed out several requirements for the internal control of the administrative units.However,internal control has been neglected by administrative institutions for a long time.Since internal and external supervision has been lacking for a long time,the internal control system has not been perfected.In addition to the strong liquidity of currency funds,the risk is high and it is difficult to monitor.The administrative institutions still have many deficiencies in the internal control system of monetary funds.Therefore,to understand the status quo of the internal control and control of monetary and financial resources in administrative institutions and to analyze them,and to fully prepare for the internal control of the monetary and financial resources of the administrative units,is of great significance to the unit itself and the country.This article firstly bases on China's administrative institutions as a whole,points out the background and significance of the research,introduces the current research status of the internal control of monetary funds in administrative institutions,and gives the research framework and research methods of this paper.Then it outlines the relevant theories and concepts about the internal control of monetary funds in administrative institutions,and introduces the five major elements of internal control:internal environment,risk assessment,control activities,information and communication,and internal supervision.It also elaborates the implementation mechanism of internal control of monetary funds.Next,introduced the S City Audit Bureau and its internal control system of monetary funds,and analyzed the problems and causes of the internal control of the money and funds of the S City Audit Bureau.Finally,the countermeasures for improving the internal control of the monetary and financial resources of the S-Market Audit Bureau are given:establishing a good internal control environment for money and capital,improving risk assessment capabilities,standardizing and improving control over monetary funds,promoting the exchange of monetary fund information,and strengthening the control of monetary funds.Supervision.