Research On Internal Control Of Administrative Institutions

Because of the historical development,there are still many problems in the process of the development and development of our administrative institutions,and more and more risks are faced,which seriously affects the healthy development of our country's economy and society.Especially in recent years,the cases of economic corruption and crime in the administrative institutions frequently occur,and the causes of the cases are analyzed.The internal control mechanism of the administrative institutions is not perfect and imperfect,the implementation is not in place,the internal control supervision is not enough or the most prominent factor is taken off.Therefore,the administrative institutions need to establish and implement a scientific and effective internal control system as soon as possible in order to improve their own risk prevention ability,so as to ensure the sustained and healthy development of the administrative institutions.In order to standardize and guide the construction of internal control system in administrative institutions and further improve the internal management level of administrative institutions,the formal implementation of the basic norms of internal control(Trial Implementation)of administrative institutions in January 1,2014 has improved the internal management level and the wind of the administrative and public institutions in China to a certain extent.The ability of risk prevention has safeguarded the fundamental interests of the broad masses of the society.Under such background,this article takes X University as a case,uses the related theory of internal control,through the investigation and analysis of the current situation of the internal control of the X University,points out the problems and defects in its internal control work,analyzes the possible reasons for the problems,and proposes to further optimize the construction of internal control in Colleges and universities.The suggestions and measures of the system are expected to provide some reference for other administrative institutions in building and perfecting the internal control system.This article is composed of five parts.The first part is the introduction of the background,the purpose and significance of the study,the content of the research,the literature review at home and abroad,the research methods,the innovation and the shortcomings.The second part mainly expounds the concept of internal control and the internal control of administrative institutions,which lays a theoretical foundation for the thesis.The third part from the risk assessment mechanism,unit level internal control,business level internal control,evaluation and supervision of the X University under the current situation of the internal control of the status of the investigation and analysis,pointing out the problems and defects in the internal control work,analysis of the reasons for the problems.The fourth part puts forward suggestions and measures to further optimize the internal control system in Colleges and universities aiming at the problems and defects in the internal control work of X universities.The last fifth parts give the conclusions of this paper.