Research On The Improvement Of Internal Control System Of Basic Level Administrative Institution

In 29 th November,2012,The treasury department released < Basic standards for internal control of administrative institutions(trial)> officially.The < Basic standards > has already implemented in China from 1stJanuary,2014.Under the impetus of the < Basic standards >,Administrative institutions at all levels have begun to construct of internal control system,including the basic level administrative institution.The construction of internal control system of the basic level administrative institution has its own particularity,"Small as the sparrow is,it possesses all its internal organs".Its system,code of conduct and professionalism can not compare with the higher level government.So it has many problems in the process of the construction of internal control system.Most of the researches start from the macroscopic view,these researches have strong guiding meanings but weak operating meanings.So it is necessary to star the research from the actual situation and propose the improvement of internal control system.This case is based on the bureau A,and uses the case study,COSO theory and the main idea of < Basic standards >.This case will find out the problem of bureau A's internal control system,including the unit level and business level.What's more,this case will analyze the causes of problems.And finally,based on the characteristics of bureau A,this case will design the improvement methods of unit-level internal control and business-level internal control.And it describes the optimized operating mechanism and the safeguard measures.Finally,we draw a conclusion: It takes times to build up the perfect internal control system.Starting by changing the attitude to internal control,it needs to practice and explore if bureau A wants to find the best way with the actual situation.The research of this case can guide the construction job of internal control system of bureau A.At the same time,the research results can be used by other basic level administrative units.