Study On The Problems And Countermeasures Of Internal Control In Administrative Units

With the deeply development of reform and opening-up,deeper problems that administrative units' faced highlight increasingly in social management.administrative units as the mainstay of social public affairs,they must increase self-management and control supposing that they need to reposition themselves to adapt to new developemets.However,the internal control is the most effective method to achieve internal management.The thorough research about internal management of administrative units is as both the demand that the times expands and the promotiong that changes in the functions of government departments.It enhances the government credibility and harmonious and stable development of society.In this paper,based on the relevant basic conception and current status at home and abroad as well as definition,carding and retrospect basic theories,employs literature review,case study,and questionnaires,taking the internal control of the administrative unit named A as the reaserch target.Firstly,with the help of survey data,this reasearch makes some statistical analysis about county A's internal control;secondly,this paper reveal some issues that county A's internal control faced;lastly,the article investigates countermeasures to perfect county A's internal control.This study draws the following basic conclusions:First,the leaders and employees of administrative units in county A are more and more deep with the way looking at internal control;the method to construct internal control had improved significantly;most of administrative units document business processes of internal control to address institutional;while the informationization construction just started,not yet in the construction stage;the overall operation of internal control is satisfactory,but independent internal audit department hadn't been established in practice.Second,because of the obstacles in organising mechanisms,organizational structure,stablishing system,information mechanisms,evaluation and supervision mechanism,administrative units in county A exist weak initiative consciousness,methods remain to be improved,processes to be standardized,informationization construction charitable to be awared of and evaluation and supervision failed to function effectively about internal control.Third,the improvement of administrative units in county A needs to strengthen consciousness,reinforce methods,enhance risk prevention and control ability,improve the level of informatization and strengthen supervision in internal control.