Internal Control System Optimization Design Of XAUT

With the successful convening of the 18th National Congress of the Communist Party of China,the ministry of finance issued the "Internal Control Specification for Administrative Institutions(trial)" in November 2012.which was set to be implemented on January 1,2014.The internal control of administrative institutions has begun to receive much attention both in response to the needs of the country to promote the construction of clean government and the important measures to solve the frequently occurred violations of law and discipline in administrative institutions in recent years.Since this specification began to implement,however,all public institutions in all regions have different status,for most of the public institutions,the construction and perfection of the internal control system is still in the initial stage.Thus,it is particularly important to further promoting the construction of the internal control system of administrative institutions,which strengthens the public service function.In this paper,the internal control system of XAUT is optimized by means of literature mining,field investigation,questionnaire,comparative analysis,flow chart analysis and deductive method.Firstly,the related theories of internal control system optimization of administrative institutions are fully elaborated in combination with internal control of enterprises,internal control of administrative institutions,management and other disciplines.Secondly,the internal control status of institution level and business level of XAUT is understood and analyzed by means of field interview,questionnaire distribution and comparative analysis.Again,to make the internal control system optimization design from the institution level and six aspects of the business level of XAUT,fully combing the business process,find the key control points of process and control measures are proposed to reduce the business risk,put forward the safeguard measures to provide security for the operation of the internal control system;Finally,the conclusion is drawn and the future exhibition is presented.When I finished this paper,I found the responsible personnel of the related business of XAUT to conduct the investigation and feedback,and make corrections to the parts that do not conform to the current situation,so as to make the optimized business processes more practical.This paper pays attention to the combination of theory and practice,hoping for providing the ideas about the construction and operation of internal control system for XAUT,also for leading more relevant researches about the construction of internal control system of administrative institutions like colleges and universities.