Research On Internal Control Of Administrative Units Under Vertical Management Mode

With the reform of government institutions,some government departments have gradually implemented vertical management.The purpose is to avoid local protectionism,improve the efficiency of government work,and implement overall management of the confidential departments,but there has been a lack of internal control system.The problem of corruption breeds.In recent years,China's internal control research on general administrative units has been deepened,and the internal control system has been continuously improved.However,the administrative units under the vertical management mode,whether in administrative operation or supervision,are quite different from the general administrative departments.The internal control measures of the general administrative units alone cannot achieve the purpose of effective control and management.Therefore,it is urgent to study the internal control applicable to the vertical management modeThis paper takes the author's Tianjin H District Planning Branch as the research object,and deeply discusses the internal control related issues of the administrative unit under the vertical management mode.By analyzing the basic situation of Tianjin H District Planning Sub-bureau and the status quo of internal control,it sorts out the problems in the internal control evaluation and supervision,unit level,business level and risk assessment of the unit,mainly analyzing the causes of the problem from the perspective of vertical management.In addition to the common reasons for the internal control of the administrative unit,it also includes the reasons for the vertical management model,including the imperfect internal control system of the vertical management mode,the weakening of the department supervision under the vertical management mode,and the lack of enthusiasm of the personnel under the vertical management mode.Finally,the author proposes targeted recommendations from four aspects:improving the internal control environment at the unit level,improving the internal control of financial accounting at the business level,strengthening the risk identification and assessment of the vertical management model,and establishing and improving the internal control evaluation and supervision mechanism of the vertical management model.Based on the main body of the administrative unit of the vertical management mode,this paper further refines the research on the internal control system of the general administrative unit while improving the internal control of the H district planning branch.It also provides a reference for the vertical management administrative department to establish an effective internal control system.