The Internal Control And Improvement Research Of The Municipal Administrative Authority Of C City

In January 2017,in order to promote the internal control of administrative institutions in our country the comprehensive construction,according to the ministry of finance on whole face advancing administrative institution of the construction of internal control guidelines "and" administrative institutions internal control specification(try out)"the relevant provisions of the two files and requirements,the ministry of finance in combination with the practical situation of the current internal control of administrative institutions and management goals formulated the" administrative institutions internal control report management system(try out)"the management system.Treasury according to the relevant requirements of the management system at the same time,decided to carry out the administrative institutions internal control report 2016 of the preparing work,and actively carry out internal control self assessment report.It can be seen that the state and finance departments have greatly increased the importance of the implementation of internal control of administrative institutions in China,and the requirements of the administrative institutions are becoming more and more strict.Internal control is an effective way to ensure the orderly and efficient operation of the organization,and also a long-term guarantee mechanism for the realization of organizational goals.Strengthening internal control of administrative institutions and improving the internal control system are very important for the development of the business of administrative institutions,and also the demand for the normal and efficient development of the functions of the unit.But,due to the administrative institution rules of the internal control has just issued soon,internal control for each unit is just beginning,many units are not establishing a perfect internal control system.Moreover,compared with enterprises,the source of funds and the work nature of administrative institutions are different,leading to the lack of attention to the establishment of the internal control system by the leaders and employees of the administrative institutions.In particular,the municipal administration of civil affairs of C city only had the rules and regulations of various departments before,but did not form a complete internal control system.Only in 2017 did we start to standardize and improve the internal control manual and report the internal control self-evaluation report to the financial department at the higher level.Many problems were found in the implementation process.In this paper with the examples of C city straight authority affairs administration in the administrative institutions internal control report management system(try out)"as the basis,using literature analysis and case analysis,through consulting a large number of data and related literature,in C city straight authority affairs administration unit level and business level of internal control carried on the thorough research.It is found that there are many problems in the internal control construction of the municipal administration of affairs of C city,mainly including: lack of risk assessment mechanism;Imperfect internal control system;The internal control management information system is seriously missing.The difference rate of budget execution is high.Lack of supervision mechanism for government procurement;Lack of communication and cooperation in asset management;Insufficient management and control of construction projects.The main causes of the problems are: weak awareness of internal control;Information and communication channels are not smooth;Lack of effective supervision mechanism;Imperfect organization and so on.Starting from the actual situation of the unit,this paper puts forward improvement measures from the unit level and the business level through sorting out the problems and causes.The research of this paper not only has the reference and reference significance to the improvement of the internal control of the unit,but also provides some reference value for the construction of the internal control of the administrative unit.