Research On Improvement Of Internal Control Issues In Institutions

In recent years,as the country continues to deepen the building of the party style and clean government,the internal control of public institutions has been paid more and more attention,and related research has gradually been enriched.There are few specific studies on the internal control of public elementary schools.Primary and secondary schools are an important part of guaranteeing the country to carry out compulsory education.It does not reflect its public welfare attributes for the purpose of making profits at all,and its source of funds basically depends on financial appropriation.With the state's strong support for the development of primary and secondary schools,there are many sources of funds for primary and secondary schools,and the rational allocation of resources to support school development has become an urgent problem to be solved.Without internal control constraints,phenomena such as misappropriation of financial funds,idleness or waste of state-owned assets will occur.In particular,the county-level public elementary schools in western China have no relatively independent financial departments,and the amount of financial funds is large,and the leadership has not attached great importance to it,resulting in poor management of funds and chaotic internal control.n 2014,the Ministry of Finance and the Ministry of Education revised the "Financial System for Primary and Secondary Schools",clearly stating that primary and secondary schools should establish and improve internal control systems.In the five years since the implementation of the Internal Control Standards for Administrative Institutions(Trial)and the 2014 Financial System for Primary and Secondary Schools,has the loss of public primary school financial funds,the effectiveness of internal control construction,and the waste of state assets been controlled? These are worth exploring.This article first sorts out the research on internal control at home and abroad,and finds that the internal control of public institutions is far less mature than the internal control of enterprises,and the internal control construction of different types of public institutions is not balanced.This paper applies internal control theory,national governance theory,new public management theory,and public trusteeship theory,and uses field survey methods and questionnaire survey methods to investigate the common problems of internal control construction in primary schools in western regions.The case study method is public B Theelementary school conducts case studies to gain an in-depth understanding of the construction of internal control at the unit and business levels of B elementary school,and provides better quality solutions for the construction of internal control in public elementary schools.Combined with the questionnaire survey,it was found that,first of all,the internal control system of Elementary School B and the overall county school is not yet perfect.Despite the establishment of an internal control system,the internal control system was not taken into account when formulating the internal control system,which led to the lack of effectiveness of the internal control system;second,the internal control environment needed to be improved.For example,Elementary School B does not have a strong awareness of internal control,especially the school administrators believe that the implementation of internal control will limit the school 's work,resulting in low emphasis on internal control;in addition,the school 's asset management Consciousness is weak,and there is a phenomenon of "heavy purchase,light management".Finally,the professional competence of internal control personnel is not high,and there is a lack of internal control institutions.At present,the internal control construction of public institutions is still in its infancy,especially in county-level public elementary schools.Domestic literature and case studies on public elementary schools are slightly inadequate.The cases and data available for research are insufficient to meet the needs of actual research.In the follow-up research,we should continue to collect and summarize relevant data and cases,and conduct more pragmatic and in-depth research on the internal control construction of public primary schools according to the actual situation.