Research On The Internal Control Of Administrative Institutions

With the rapid development of the market economy,the budget and implementation of the central government in people's livelihood has increased year by year.The huge investment in people's livelihood has responded to the people's new expectations and new requirements,and has played a positive role in alleviating social contradictions and promoting social harmony.Currently in China,people's livelihood services in education,culture,health,housing,etc.are mainly provided by administrative institutions at all levels.From the experiences of the development of the enterprises,we know that in order to optimize the resource allocations of the public administrative institutions,we must establish an effective internal control standard to improve the management level so that the administrative institutions can fully utilize their public welfare attributes and make optimal use of financial resources.The Ministry of Finance of China issued the "Regulations on Internal Control of Administrative Institutions(Trial Implementation)" on Jan.1,2014,which has great practical significance for the administrative institutions to regulate internal control and improve internal management.Substantial realistic experiences tell us that the administrative institutions that undertake administrative functions,especially the grass-root institutions,are not sufficiently in-depth and thorough in understanding of internal control due to long-term separation from the market environment,and insufficient resource guarantee in promoting internal control construction.How to establish and improve the internal control standard in combination with its own real case under the requirement of the "Regulations on Internal Control of Administrative Institutions(Trial Implementation)" is unclear and relevant research cases are urgently needed as a reference to guide the unit in constructing the internal control standard.Transportation is not only a basic industry with a large number of work categories and huge amount of employees,but also a service industry with a wide range of contacts with the people,a greater impact on the vital interests of ordinary people,more prominent problems,and higher attentions of public opinion.At the same time,the modern transportation industry is developing rapidly,and the construction of transportation infrastructure is becoming more and more perfect.The ensuing result is that the amount of fund revenue and expenditure is huge and the transportation system is facing greater risks.The improvement of the internal control standards of thetransportation system will help to prevent financial risks,improve the unit's ability to deal with emergencies,and enhance the credibility of government.Based on this background,this paper choose the D Municipal Transportation Bureau as a case,according to the "Administrative Institutions Internal Control Regulations(Trial Implementation)",discussed the internal control standard construction in all aspects,and summarized out a few broadly applicable suggestions and measures aiming at improving the internal control level of administrative institutions in order to providing an valuable reference for the administrators of institutions to implement the "Regulations on Internal Control of Administrative Institutions(Trial Implementation)" and improve internal control systems.The research route of this paper is as follows,using the method of combination of theoretical analysis and typical cases,firstly introduce the basic principles and standards of internal control of administrative institutions,and then carry out case analysis of the internal control status of D Municipal Transportation Bureau according to relevant standards,and finally put forward some suggestions in perfecting the internal control of D Municipal Transportation Bureau and proposed a series of widely applicable suggestions to improve the internal control of administrative institutions at the same time.This paper is organized into five chapters;the first chapter is an introduction.After briefly explained the research background and research significance,then previous research work is reviewed and summarized,and finally the research ideas and methods are introduced added with the framework of this paper.Chapter 2 is an overview of the theoretical basis of internal control of administrative institutions.The basic principle,control methods and the implementation steps of internal control standards of the administrative institutions are introduced.The five essential factors of the internal control of the administrative institutions are explained.Finally,the characteristics of the internal control of the administrative institutions are also presented.The third chapter is the analysis of the status and existing problems of the internal control of the D Municipal Transportation Bureau.Firstly,the background and internal control status of D Municipal Transportation Bureau is introduced,and then the problems existed in the internal control of D Municipal Transportation Bureau are analyzed.Chapter 4 analyzes the causes of problems in the internal control of the D Municipal Transportation Bureau mainly in four aspects: internal control environment,budget management,monetary fund management,information construction and supervision.Chapter 5 proposes tostrengthen the internal control of the D Municipal Transportation Bureau.Through the analysis of the first four chapters,suggestions on the D Municipal Transportation Bureau's internal control environment,budget management,monetary fund management,information construction and supervision are proposed.The main contributions of this paper are the following: Based on the current information environment,we propose to improve the level of informatization construction of administrative institutions and reduce the human intervention in internal control,changing from "human control" to "machine control".Specific measures are put forward according to the relevant principles of internal control and,at the same time,the process of the case unit's business activities has been reshaped according to the relevant internal control principles.The deficiencies of this paper are in three aspects: Firstly,the acquaintance with the case unit is insufficient and the analysis of the status of internal control is also incomplete;Secondly,restricted by the limited level of the author,there are some oversights in improving the internal control of D Municipal Transportation Bureau;Finally,the case unit only represents the administrative organizations in the administrative institutions which is not enough to represent the public organizations and institutions.