Research On The Design Of The Internal Control System Of S Institution

In recent years,more and more attention is paid to the internal control in public institutions in China.In 2012,in order to further improve the internal management level of administrative institutions,the Ministry of Finance issued the " standard of internal control in administrative institutions(Trial)".This is the first time in China to public the internal control system about institutions,on behalf of higher requirements to the internal control about institutions.On January 25,2017,in order to comprehensively promote the construction of internal control in institutions.The Ministry of finance has issued the management system of internal control report in administrative institutions(Trial Implementation),Urging all institutions to complete the internal control report as soon as possible.The internal control of various institutions has been significantly improved because of National attention to it,but there are still many problems,For example: the internal control system is incomplete,weak supervision,power and responsibility is not clear,these problems are likely to lead to waste and out of control of financial resources.At present,the internal control has become the focus of the majority of institutions,but how to implement the system and manage their own internal control has become a difficult task.Based on the full understanding of the current situation of internal control of “Unit s”,we follow the requirement of "standard" and learn from foreign advanced internal control management concepts COSO framework theory.We construct the internal control system of “Unit s”.In this paper we first introduces the research background,significance,research status at home and abroad,and then state the basic theory of the internal control system and the COSO theory.The third chapter and the fourth chapter are the key parts of this paper,we analyze the current situation of the internal control of “ Unit S” and the existing problems from the five elements of the COSO.Finally,from the five elements we construct the the internal control system of “ Unit S”.