A Study On Internal Control Of Administrative Units' Fixed Assets

Administrative units,known in China as a non-profit legal person which is set to provide public services for the direct purpose,recent years,with the reform of government information publicity and government procurement,strengthen the internal control of Administrative units has become an important way to improve Administrative units' management and risk prevention capacity,to promote the cultivation of clean government,to maintain social public interest.Fixed assets are the material part of a administrative unit,without it,a unit cannot do a single thing.Especially administrative units at the grass-roots level,due to the problem such as lack of management awareness,post set unreasonable,lack of professional and so on,fixed assets are hard to manage,easy to cause waste of state-owned assets.Therefore,study the application and development of internal control in the management of fixed assets in the grass-roots administrative units,has a positive effect on standardizing the management of fixed assets at the grass-roots level,and preventing the loss of state-owned assets has a positive effect.This paper focuses on clarifying the internal control characteristics of administrative units,and studies the current situation management of grass-roots administrative units' internal control,and finds out the deficiencies and proposes solutions.Firstly,based on the analysis of domestic and foreign research,analyzing the concepts of internal control on internal control norms of administrative institutions and enterprise,Found that compared with the enterprise framework,the internal control framework of the administrative unit don't apply the principle of non-discretionary cost and the subject cannot choose whether to use the framework or not..Secondly,using ways such as questionnaires,visiting business backbone,to analyze the basic administrative units fixed asset management present situation,discovered the existence of internal control construction lag,for example,lacking of the consciousness,divorced from reality and personnel problems.Finally,based on case study of M units,which has a distinct organization structure,comprehensive asset type and strong fixed assets management demand.founding the problems similar to the second part.and according to the actual situation,analysis of the problem further,putting forward countermeasures.This paper considers that the internal control construction of grass-roots administrative units is still exploring the development stage,and the application in fixed asset management is still not mature enough.In view of the existing problems,the main countermeasures include:establishing an effective internal control structure to establish an internal control consciousness;To set up clear responsibilities and responsibilities for the job creation;Regularly evaluate and revise the system according to the actual business situation of the unit;Improve the competence of staff through training and rotation,and construction a talent team;The application ofinformation technology and other means to strengthen information construction guarantee information security.