A Public Service Unit Of The Internal Control System Optimization

Institutions as the carrier of social services,due to the particularity of institutions,the level of internal management and efficiency of the unit directly related to the efficiency of the unit and the quality of public service.But the current level of work management of institutions in China is generally low,the lack of internal control exposed a lot of problems.Therefore,it is very important to strengthen the internal control level of the unit and improve the management function.In order to better engage in public service and to construct the internal control system which conforms to the development needs of the institutions themselves.According to the requirements and regulations of the state,China's institutions began to take a series of internal control means.However,due to the lack of understanding of the importance of internal control,institutions of internal control management reform has little effect,there are still running inefficient,the division of responsibilities is not clear,corruption and more than repeated,small treasury phenomenon still exists and other problems,and its The root cause is the lack of internal control construction.Therefore,it is imperative to strengthen the internal control of public institutions to become institutions.In order to improve the level of internal control and management of public institutions,the prevention and control of risk mechanism has been improved.According to the relevant laws and regulations,the Ministry of Finance formulated the "Administrative Measures for Internal Control(Trial)of Administrative Institutions in 2012,January 1,2014 officially began to implement.The construction of internal control and the effectiveness of the implementation of the significant significance of institutions,it not only affect the unit's public image,it is an important basis for rational allocation of resources.Therefore,the research on the internal control of public institutions has great theoretical and practical value.By combing the internal control of public institutions in our country,this paper,through the literature research,theoretical induction,case study method,combined with COSO five elements,the problems of internal control of their institutions,Causes,solutions to conduct a comprehensive analysis and summary,and seek to optimize the design to improve its internal control.This paper chooses the institution as the case study object,combines the actual situation of the institution and the COSO five elements framework,studies the existing problems from the unit level and the service level control activities respectively,carries on the targeted combing and the research,and Propose targeted recommendations to build an internal control system that suits its own situation.