Research On The Impact Of Accounting System Reform On Internal Control Of Administrative Institutions

Internal control is a series of management methods for the organizations to manage their own work spontaneously in order to achieve some purpose.Because of the special social status of administrative institutions,the implementation of their internal control is not only internal problems,but also related to the public management level of the whole society.Internal control can not be separated from financial management.The economic business of internal control is closely related to the reform of the government accounting system in all aspects.For example,the implementation of budgetary business cannot be separated from the constraints of financial budget management and budget performance management.With the continuous promotion of the reform of the government accounting system,especially the implementation of the new government accounting system,in some respects a number of new requirements have been put forward for internal control,and it also affects the implementation and improvement of internal control in all aspects of internal supervision and economic operations.This paper analyzes the current situation of the internal control construction of administrative institutions in my country by studying the internal control concepts and related theories of administrative institutions and combining with the experience and enlightenment of foreign internal control reforms.Combining the relationship between the reform of the government accounting system and the internal control of administrative institutions,starting from the effects of the fiscal budget and accounting tools on the internal control of administrative institutions,this paper focuses on the analysis of the impact of the government accounting system on the internal control of administrative institutions,and proposes Relevant influencing factors,and use this for the next case analysis.Starting from the reform of the government accounting system,the grassroots administrative institution—C city bureau of natural resources and planning was selected as a case to investigate the internal control of the unit on the spot and analyze the improvement of internal control combined with the implementation of government accounting system.Summarize experience and put forward the problems.According to the problems raised by the case,put forward solutions and provide optimization suggestions in combination with government accounting reform.Hope to provide some suggestions for the improvement of the internal control of administrative institutions through the multi-angle research and analysis of implementation situation of internal control.