Research On Internal Control Of X City Meteorological Bureau

In recent years,China's Reform and Opening-up is continuing to expand in depth and breadth.Among them,administrative institutions have basically covered education,medical care,science and technology,etc.,and are closely related to the masses' eating,drinking and living.Therefore,the Party Central Committee is paying more and more attention to the construction of internal control in administrative institutions.Sound and reasonable internal control of the administrative institutions can provide people with better public welfare services,and this is the embodiment of serve the people put forward by the Party Central Committee.At the same time,issues such as global climate change and frequent occurrence of extreme meteorological disasters in China are highlighted.These problems have had a tremendous impact on the production and life of the country and the people,causing tremendous mental damage and property damage.Therefore,the meteorological department has become more and more important to provide better quality meteorological services to the people through efficient internal control management and to protect the people's production and life.This paper adopts the methods of literature analysis,field investigation and case analysis,and guided by relevant laws such as the “Regulations on Internal Control of Administrative Institutions(Trial)” issued on November 29,2012,and based on the framework of relevant theories such as state governance theory,organizational behavior theory and two-factor incentive theory.Through the analysis of the internal control in unit level and business level of x(weather bureau),it finds its problems,and the unit level includes the internal cultural construction mechanism of the unit is not perfect,the management supervision position is unreasonable,and the information system construction is relatively backward and imperfect;and the business level includes lack of long-term planning for budget preparation work,lack of effective evaluation of the economic effectiveness of revenue and expenditure business,inadequate supervision and management of procurement and construction projects,optimization of asset management related systems,and uneven understanding of internal control construction by unit personnel.The analysis found that the reasons for these problems include the formal performance appraisal,and the leadership accountability situation is relatively rare,and the unit within and between the internal and external related departments are not in place,and the relevant personnel professional competence is insufficient,and the staffing is limited,and staff rotation enthusiasm and personnel subjective initiative is insufficient,and the internal control system is not perfect.Based on the above analysis,reasonable suggestions were made from the unit level and the operational level.Such as,in unit level it should improve cultural construction through top-level design and integration of resources,and it should strengthen the exchange of information between this unit and the lower and upper levels,and it should strengthen the information exchange between the unit and related enterprises and institutions,and it should optimize staffing.The operational level includes learning to adopt advanced budgeting methods,establishing scientific budgeting mechanisms and continuously improving and strengthening the internal control systems and oversight mechanisms using modern technical means.