Research On Optimization Of Internal Control Process At Business Level Of M Water Conservancy Unit

In recent years,with the development of social economy constantly running,the function of institution in society become more and more important,and as the domestic environment’s complexity and constantly changing and developing,public institutions need to constantly adapt to the new environment.The change of environment has a profound impact on the economic activities,operation management and functional orientation of public institutions.Therefore,reform has become the only way for the development of public institutions,such as the improvement of the system,the reform of the using and management of institution funds,and the reform of the way of service about the society.If the current state of public institutions is not changed,the survival and development of public institutions will face greater challenges.Good internal control as basic means can ensure the healthy operation of public institutions,but also promote and effectively supervise the management and using effect of institution funds.Although in recent years,the business unit management system emerge in endlessly,but the institution’s function and responsibility is different from the function of the government responsibility.It has main economic activities,but institutions still exist many problems,such as the imperfect management system,unclear department responsibility,no single management person and the specific position.At present,the situation of public institutions is becoming more and more serious,and the study of internal control and its influence on public institutions has become a hot topic.With the promulgation and implementation of “standards for the internal control of administrative public institutions(trial)”,public institution often takes it as the standard and basis.At the same time,many experts who study theories also start to pay attention to the internal control construction of public institutions,and have achieved certain results.However,because of the late development of internal control in China’s public institutions,many aspects are still imperfect.Therefore,this article mainly takes institutions business level of internal control process as the research object,and takes M hydraulic institution as an example,which mainly analyses M hydraulic institution business level of internal control process of the status quo and main problems,such as unreasonable budgeting process,the risking of payment business process,unreasonable government procurement operation procedure,confused asset management process,and construction project lacking of feasibility analysis and so on.Which also analyses the reason of the current existing problems,then put forward the optimization about M hydraulic institution business level of internal control process of related measures,such as standard budget,balance of payments,government procurement,asset management and the construction of the project of business process,and to perfect budget establishment and approval process,to oversight payment business process,to improve the internal management system of government procurement,to improve asset management processes,to strengthen the construction of project establishment and supervision of specific,which provide some basis for building internal control process to other institutions.It is hoped that the study on the problems of M Hydraulic institution and the proposed improvement measures can provide more reference value for other institutions in the construction of internal control processes at the business level.