The Research Of Internal Control Problems And Countermeasures In Chinese Government Sector

After the accomplishment of enterprises' internal control,ministry of finance shifts it focus to administrative departments' internal control.Standards for Internal Control in Administrative Institutions was published in 2012.The research framework of administrative department of internal control has transferred from “five elements” to “two level”.Under this background,this dissertation combine case study,literature research and questionnaire together,taking unit H as an example to analyze problems of internal control at business aspect and department aspect and propose a countermeasure.This dissertation is consist of seven sections.The first section is introduction.This section points out research background,theories and practical meaning,and introduces the major research method and comments,author's contributions and deficiencies.The second section reviews domestic and foreign literature.The third section make a comparison of internal control basic theories between enterprises and administrative departments so that readers could have a better understanding of the particularities of administration department internal control.Section four introduce the present state,problems and reasons of administrative departments' internal control after the publishing of Standards for Internal Control in Administrative Institutions.It also provide support for section five.Section five is the main part of this work which consist of a brief introduction of unit H and quantitative analysis of questionnaire.According to the findings of questionnaire,some problems of internal control in unit H at unit level and business level are revealed.Section six makes some optimizing strategies according to the findings.The last section makes a summary and outlook.This work may have three major contributions.Firstly,the internal control patterns between administrative department and enterprise are compared and analyzed to understand the features of internal control in administrative departments.Secondly,it combine quantitative survey and field research.Therefore,this research is representative,authentic,and pervasive.Thirdly,it proposes some feasible optimizing strategies towards the problems of unit H's party committee and provides some ideas of the construction of internal control in administrative department.However,because of the limitation of my knowledge and theory,the understanding of Standards for Internal Control in Administrative Institutions may not be comprehensive and lack of standard when analyzing.Besides,the scale of unit H is relatively small and its works are specific and classified.Therefore,the conclusion may not be of great reference.