Research On The Improvement Of Internal Control In The Business Level Of An Institution

With the development and progress of economy and society,the internal control of public institutions is facing more and more severe situation.It is of great practical significance to improve the level of internal control of public institutions.The implementation and research of internal control started late at both the government level and the academic level in China,and there is still a lot of room to improve the internal control ability of public institutions.At present,the research on the internal control of public institutions is mainly at the institutions level,while the research on the business level is relatively few.Therefore,it is necessary to carry out the research on the internal control at the business level.This paper took institution A as the research object,based on the first-hand information obtained by the author in the internal audit of institution A,described the operation status of institution A in seven aspects,such as budget management,revenue and expenditure management and procurement management.This paper also analysed the existing problems,and then put forward improvement measures in order to achieve the purpose of improving internal control.The full text divided the above-mentioned contents into six parts: the first part is an introduction,which introduced the background and significance of the research,research content and research methods;the second part mainly introduced the basic concepts of public institutions,as well as the characteristics and significance of internal control;the third part mainly analysed the status of internal control at the business level of institution A,including the general situation of institution A and the status of internal control implementation;in the forth part,it elaborated the existing problems in the internal control of institution A at the business level from seven aspects: budget,revenue and expenditure,procurement,asset business,construction project,contract and risk prevention and control;in the fifth part,it elaborates the measures to improve the internal control of institution A at the business level;in the sixth part,it summarized the content of this paper and put forward some suggestions on the target of next step.To a certain extent,the problems exposed by institution A are the epitome of the problems existing in all institutions in China.We hope to improve the internal control ability of other institutions by solving the problems of A institutions' internal control.