Research On The Construction Of Internal Control In Administrative Institutions

Since the reform and opening up,China's fiscal revenue has been increasing every year.The fiscal revenue in 2016 has been close to 16 trillion yuan,which is more than 140.91 times the national revenue in 1978.In the form of fiscal expenditure in China,the expenditure of administrative institutions occupies a large part.At the same time,a lot of problems such as wasteful fiscal expenditure,unclear usage and corruption and corruption of administrative and institutional leaders have also occurred.This indicates that there are many problems in the internal control of our administrative institutions,which need further establishment and improvement.In order to promote the development of administrative institutions and change the mode of unit service,our government has issued relevant policies and regulations to ensure its continuous development.Although China has made certain progress in this area,but our government due to the lack of practical experience,the theoretical research of scholars shortage,resulting in a lot of units in the construction of internal control put his country experience,development model with China's administrative units do not match,resulting in our construction of internal control theory and practice deviation.The content of this article includes five chapters.The first chapter is the introduction.It analyzes the current research situation of internal control in administrative institutions from two aspects,which provide theoretical basis for the specific methods of internal control in the following chapters.The second chapter is the theoretical analysis of internal control in administrative institutions.The principal-agent theory,COSO theory and norm(Trial)are the theoretical and institutional basis of this article,and prepare for case analysis.The third chapter,using the questionnaire method to investigate the construction of the internal control of the water resources department of A province.First,it introduces the basic situation of the water resources department of A province.Secondly,theoretical analysis is made on the problems and influencing factors of internal control in administrative institutions.According to field investigation and theoretical analysis,a questionnaire about Water Resources Department of A province is designed.Thirdly,the reliability and validity of the recycled questionnaire were tested.Finally,according to the survey results of the questionnaire,the present situation,the existing problems and the influencing factors of the internal control of the water resources department of A province were analyzed in detail.The fourth chapter is the optimization of A provincial water conservancy department internal control policy recommendations to A,the provincial water resources department as an example,the internal control construction of administrative institutions,the process of establishing internal control construction of Water Conservancy Department of A province;based on the theory analysis and put forward the implementation of internal control in A province water conservancy department policy foundation.The fifth chapter makes a summary of the full text for the research conclusions and research prospects.This paper absorbed the classical theory of internal control,according to China's relevant new policies and regulations,the relevant research on the latest development of internal control,and on this basis,through the analysis of specific cases,summarize some common problems existing in the administrative institutions internal control.Hope for other administrative institutions and improve the construction of the internal control to provide a reference.