Research On Internal Control Risk Assessment And Management Of Administrative Institutions

As managers of public affairs and providers of public service,Administrative institutions,which basically covering education,medical care,science and technology,etc.becomes more and more important,whose level of management determines the efficiency of administrative services.Therefore,it is very important for unit function to pay attention to the control construction of administrative institutions.With the introduction of a series of internal control rules and regulations by the Chinese government,such as the "Internal Control Standards for Administrative Institutions(Trial)"(Accounting[2012]No.21),the internal control construction of administrative institutions in China has achie'ved development,but it is still in its infancy,there are still many problems with internal control,such as insufficient understanding of the importance of internal control,incomplete systems,the level of informatization needing to be improved,the responsibilities of key positions being unclear,and the budget implementation rate being biased low,incomplete asset management,contract management needing to be optimized,etc.In addition,different administrative institutions have differences in terms of job functions and core business scope.Internal control of core business is indispensable.Only the internal controls of economic activities and core business activities are promoted at the same time,meeting the principle of comprehensive internal control,the goal of internal control can be truly achieved.The existing research on the internal control of administrative institutions mainly involves the research of common problems,that is,the internal control research on the unit level and the economic and business level,but the research on the core business level is relatively not enough.How to study the internal control of the unit level,economic and business activities level and its core business level of administrative institutions,has become an important topic.This essay selects the S City Party School,a reference to civil servant management,with both administrative and career attributes as the case study object.Combining COSO theory and the internal control theory of the administrative institutions with the actual situation of the S City Party School,it analyzes deeply the risks and the reasons for formation of internal control,not only analyzing the risks and their causes of internal control at the party school unit level and the economic and business level in S city,but also analyzing the risks and their causes of internal control at the core business level of S city party school to improve public services efficiency and to reasonably insure legal compliance of economic activities,etc.,trying to come up with the risk management and control measures to improve the internal control of administrative institutions,especially to propose new ideas for perfect internal control for administrative institutions with similar core business.