Study On The Internal Control Of Administrative Institutions From The Perspective Of Discipline And Inspection

In recent years,in order to make the administrative institutions serve the society better and strengthen the internal supervision of each unit,our government has begun to pay more attention to the research of internal control of administrative institutions.Since December 29,2012,the Ministry of Finance issued the "Standards for Internal Control in Administrative Institutions(Trial Implementation)" document in Finance and Accounting No.21,domestic scholars and government staff have gradually paid attention to the work of internal control in administrative institutions.Until 2016,internal control management has been formally implemented in administrative institutions,and this research has been pushed to a new upsurge.However,in the process of real implementation,many administrative institutions have encountered many problems,resulting in unsatisfactory implementation effect,and the ultimate goal of internal control has not been achieved.There are many reasons for this.Internal control workflow in form,insufficient supervision and management of internal control,unclear division of power and responsibility,insufficient incentive and punishment measures,and insufficient awareness of internal control all lead to a simple stop of internal control work.Whether the corresponding system has been established or not has not really enabled internal control to act on all aspects of the business of administrative institutions,It hinders the development of administrative institutions.From the perspective of discipline inspection and supervision,based on power supervision theory,internal control COSO framework theory and control requirements at the level of internal control units,this paper studies and discusses the internal control work of administrative institutions in China.Through reviewing and researching the theoretical knowledge related to this study and the research results of other scholars,this paper summarizes the excellent experience in the internal control work of some provinces,cities and some countries in China,conducts in-depth interviews with the internal staff of Z Bureau of administrative institutions,summarizes a large number of problems in the internal control work of administrative institutions at present,and studies and analyses these problems.Finally,some corresponding suggestions and opinions are obtained from discipline inspection and supervision.This paper consists of five parts: first,introduction,introducing the research background,purpose,significance,innovation points and domestic and foreign research summaries;second,introducing the theory and concept of discipline inspection and supervision and internal control;third,analyzing the current situation,problems and causes of internal control of Z Bureau of an administrative unit;fourth,studying some provinces and municipalities in China.Excellent experience of internal control management in foreign countries;Fifth,from the perspective of discipline inspection and supervision,it puts forward some solutions to the problems existing in the internal control work of administrative institutions.I hope this study can contribute to the internal control research.