Research On Optimization Of Internal Control System Of The X Institution

Administrative institution is a social organization designed to meet the needs of social culture,education,science and health,rather than for the purpose of profit.At present,administrative institutions are responsible for the public services,the management of public affairs,maintain and realize social public interests.All these functions need to use public resources.With the the development of economy and the progress of society,the deeper problems of public institutions have become increasingly prominent.How to establish and improve the structure of administrative institutions,improve internal control,promote the rational and effective use of public resources,and avoid corruption and waste have become the focus of the whole society and are key matter which we face at present.Firstly,this paper introduces the current research of internal control at home and abroad,and then introduces the concept of internal control theories such as COSO's internal control concept framework.Second,combining with the characteristics of the internal control of China's administrative institutions,taking the five elements and the principle of internal control as the breakthrough point,it discusses the necessity of strengthening internal control.Thirdly,taking the X institution as a study case,combining with the actual situation of the X institution,it analyzed the problems existing in the internal control of the entity from five aspects: internal control environment,risk assessment,control activities,information and communication,and supervision.Corresponding improvement suggestions to further enhance the management level and service quality of the X institution to achieve its sound and rapid development.Finally,the paper concludes and looks forward.With the “internal control standards” in the implementation of public institutions,the economic management level of public institutions in China will be improved.But there are still many problems and defects to a certain extent restricts the development of internal control of public institutions.With the deepening of the reform of public institutions in China,government departments and public institutions should perfect the internal control system and measures from various aspects,and establish a good environment within public institutions and implement internal control.Through discussing the internal control design scheme of public institutions,this paper tries to sum up some adaptive measures and suggestions to improve the internal control level of public institutions.So It can better promote the development and management of public institutions internal control to be scientific and standardized.