Research On Internal Control Of Administrative Institutions Based On Cloud Accounting

As the development of enterprise internal control becomes more and more mature,the internal control construction of administrative institutions has also become a hot issue of concern to the government and society.Since December 2012,the Ministry of Finance has issued the "Internal Control Specifications for Administrative Institutions(Trial)",and more and more documents have been issued to improve the internal control and risk management of administrative institutions.In order to prevent the internal control construction of each unit from flowing into the form of internal control,the government decided to use quantitative evaluation as a guide to carry out a systematic evaluation of the completeness of internal control and increase the importance of each unit through "building with evaluation." Under the situation of unified leadership by the central government and hierarchical control at all levels and districts,and under the guidance of relevant documents,all units responded to the call and self-examined the loopholes in the unit system.Because there are no specific elements to regulate the box,it still exists at the unit or business level.Some issues need to be resolved urgently.Based on the current status of internal control of administrative institutions,this paper assists the establishment of a complete administrative institution internal control framework structure based on cloud accounting with the help of computer technology revolutions such as big data and cloud computing.2020 has arrived,a step closer to the Chinese dream of prosperity,national rejuvenation,and people's happiness.The combination of new technologies for risk management and internal control innovation is to meet the needs of the economic transformation in the new era.The emergence of cloud accounting is a huge change in the accounting industry,bringing new opportunities and challenges.The business activities of administrative institutions can improve the processing speed and efficiency based on cloud accounting.A large amount of business data and financial data are shared in the "cloud",and then the accounting business can be easily processed through terminals such as mobile phones,tablets and computers.Managers of administrative and public institutions conduct mining and analysis through the integration of financial and non-financial information in real time,systematically and comprehensively identify and evaluate the risks of the six major businesses,sort out,monitor,and feed back the unit's business processes to decision-making by superiors.Provide support for the internal management of administrative institutions.This article first explains the relevant theories of internal control of administrativeinstitutions and cloud accounting,analyzes the current situation and dilemma of internal control of administrative institutions,and proposes optimization ideas of internal control of administrative institutions based on cloud accounting at the unit level and business level..Then,according to the project investigation,analyze the internal control cases of the A city's maritime bureau,collect data and describe the internal control of the internal control,and then implement the cloud control-based administrative institution's internal control optimization ideas to the actual situation of the A city's maritime bureau's internal control.Through the detailed analysis and case design of the case,the cloud accounting-based internal control optimization measures for administrative institutions were finally proposed to provide theoretical basis and case support for the development of internal control of administrative institutions in China.