Research On Financial Internal Control Of Administrative Institutions

The "13th Five-Year Plan for Accounting Reform and Development" promulgated by the Ministry of Finance in 2016 requires the improvement of the financial internal control norm system.The decision of the CPC Central Committee on the major advancement of several major issues concerning the rule of law is adopted by the Fourth Plenary Session of the 18 th CPC Central Committee.It also puts forward requirements for strengthening the financial internal control of administrative institutions,which explains the importance of strengthening the financial internal control of administrative institutions in the context of comprehensively governing the country according to law.The financial internal control of administrative institutions can improve the efficiency of economic operations and the quality of government services and ensure efficient and reasonable operation.The reform of financial internal control of administrative institutions has become one of the important contents for improving government work in the new era.Financial internal control is to reduce the use of discretion and urge the six major businesses to form a closed loop of control.Therefore,as the economic situation becomes more and more complex,the government's management agencies at all levels are facing more and more problems,and the internal government finances that undertake grassroots services are studied.Control reform came into being with urgency,sense of the times and a sense of mission,which has great significance for the better development of other administrative institutions.This article takes "the standards of internal control of administrative institutions" as "standards",the same below)as the normative requirements,using case analysis method,field investigation method and literature research method,basing on the comprehensive research situation at home and abroad,taking C town government as an example,this paper studies the financial internal control construction of administrative institutions,analyzes the problems existing in the process of financial internal control construction from the unit level and the business level and analyzes the financial internal control management system,audit supervision,personnel level and informationization at the unit level.The system construction and other aspects,while the business level adopts the specific model of six major business plus special funds,the six major business system refinement statistics can intuitively show the current status of financial internal control of the C town government department,and Propose effective optimization measures for problems in major business practices,do a good job in rectification and implementation,further improve the system,improve execution,improve measures and ensure the effective implementation of financial internal control.The research on the financial internal control of the C town government has certain commonalities with other similar administrative institutions at the current stage,thus has certain reference significance for the management of the financial internal control work of other administrative units.