F Institutional Internal Control Case Study

The Regulations on the Internal Control of Administrative Institutions(for Trial Implementation)was issued by the Ministry of Finance in 2012.This shows that the national level attaches great importance to the internal control of public institutions.It is also at this moment that scholars have started to study the internal control of public institutions.In 2017,the Ministry of Finance issued the “Management Report System for Internal Control of Administrative Institutions(Trial)”.The introduction of this system further explains the necessity of internal control of institutions.However,the research on the internal control of public institutions is still at a relatively weak stage.In comparison,the related research on internal control of enterprises started earlier and received more attention,and the research results are fruitful,providing an important reference for internal control of enterprises.effect.However,for the internal control of public institutions,the research results are few,and in actual implementation,the internal control of institutions has not been given enough attention,especially for those institutions that do not directly belong to the central ministries and commissions.External supervision is not so strong and it fails to build awareness of risk management in public institutions.The actual implementation effect of internal control of public institutions is worth exploring.Based on the analysis of the current state of research on the internal control of public institutions,this paper selected a local agricultural research institution,a provincial agricultural research institution,as a case study,from the perspective of risk management,from risk assessment,internal control measures,evaluation.In respect of the three aspects of supervision and the specific measures for internal control,they started from the unit level and the main business level.The main business level includes the unit's budget business,financial revenue and expenditure business,contract management business,scientific research project business,asset management business.This paper analyzes the status quo,defects and causes of its internal control,and proposes improvement suggestions for improving the internal control of the unit against these defects.This case not only has the universality of the internal control norms of general institutions,but also has its particularity as an agricultural research institution.This paper hopes that through the analysis of this case,it can enrich the case resources of internal control of agricultural research institutes,and can also be used for general undertakings.The unit's internal control has implications..