Study On The Internal Control Of A Department Of Agricultural Administration In L Province

Since the fourth plenary session of the 18th CPC central committee,the rule of law has become an important policy in the new era.Should put forward the "assign the use of fiscal funds,the state-owned assets supervision,the government investment,government procurement,public funds transfer,the construction of public works and other rights centralized departments and positions,the line power,the hierarchical authorization and points set right duty,regular job rotation,strengthening internal process control,to prevent the abuse of rights of the spirit,further clarify the construction units and the main content of evaluation of internal control.It can be seen in the context of the rule of law,internal control important means is to new heights,become strengthen rights run restriction and supervision,preventing corruption fraud,realize the important means of governance.Departments also followed the footsteps of Liaoning province promulgated the departments of finance management basic system of internal control in Liaoning province(trial)"and a series of documents,administrative institutions internal control has become a hot topic in the theory and practice.As a province with relatively low economy,there are many problems in the internal control construction of administrative institutions in Liaoning province.Based on a certain agricultural administrative units in Liaoning province as an example,through the analysis of the unit are exposed in the process of construction of internal control problems,look for the countermeasures to solve the problem of the internal control construction,to other administrative institutions in Liaoning province to provide experience for the construction of internal control of subsequent support and academic research.This paper is divided into six parts.The structure and contents are as follows:The first part is the introduction,which includes the background,significance,methods,literature review and innovation points of the research.The second part introduces the meaning,characteristics and functions of administrative institutions and the risk of integrity.Secondly,it introduces the relationship between the internal control of administrative institutions and the risk prevention and control of clean government.The third part analyzes the present situation of the administrative unit.This includes the basic profile of the unit,the organizational structure and the design of the management system.The fourth part analyzes the internal control problem of the agricultural administrative unit.Unit level is analyzed under centralized management and information system management,business level USES the "6+1" model,from the budget,balance of payments,procurement,construction project business,asset business and contract management business,a total of six big base,and a detailed analysis of characteristics of agricultural special funds business.The fifth part analyzes the problems in the internal control construction in the fourth part and puts forward the countermeasures to solve the internal control problems of the agricultural administrative unit.The sixth part is the conclusion and prospect.The conclusions of this paper and the future prospects are introduced respectively.Method is given priority to with case analysis,this article USES literature research,the agriculture administrative unit to be in-depth study of the internal control,provide reference for other administrative institution in the province.Innovation point of this article is in the internal control administrative institution six business perspective as the foothold,and selecting the special agricultural business is analyzed,the present study,more than in administrative institutions internal control audit internal audit perspective,according to the construction of internal control six little as the starting point of our business,and most of the theoretical research has not yet been referring to the characteristics of business processing,this paper will combine the administrative unit of the internal control construction,to delve into the case.Therefore,this research object is more innovative,which will bring certain reference value to the research of the internal control of other administrative units in the future.