Research On Internal Control Of H Providence

In recent years,our country has constantly strengthened the building of a clean and honest government.General Secretary Xi Jinping has proposed to form a mechanism which is "not afraid of corruption,corruption and corruption".As the concentration of power,administrative units are more likely to breed corruption.A sound internal control system can effectively eliminate malpractice,protect the national and public interests,and provide guarantee for the healthy and orderly operation of administrative units.Water conservancy departments,in particular,are closely related to the construction and protection of the natural ecological environment.The fourth plenary session of the 19 th CPC central committee proposed to optimize the responsibility system of the government,improve the government's functions such as economic regulation,market supervision,social management,public service and ecological environment protection.It can be said that water conservancy provides escort for the construction of ecological civilization,which is related to the national economy and people's livelihood.Therefore,it is of practical significance to study the internal control case of H provincial water conservancy department.At the same time,it is hoped that the study of H provincial water conservancy department can enrich the research cases of internal control of administrative units,and also provide reference for the internal control construction of similar units.Based on the principal-agent,new public administration,internal control and incentive theory,this paper uses the methods of literature research,case analysis and field investigation to study the internal control of H provincial water conservancy department.First of all,based on the analysis of the current situation of internal control of H provincial water conservancy department,this paper analyzes the defects of internal control from four aspects.First,in terms of risk assessment and control activities,H provincial water conservancy department has problems such as insufficient risk assessment prevention and control,and inadequate inter departmental control mechanism.Second,the defects at the unit level are the lack of attention,the formalism of the internal control group,and the imperfect construction of relevant systemsand information systems.Third,at the business level,the budget preparation and implementation of H provincial water conservancy department are weak,the management and control of revenue and expenditure and government procurement are insufficient,the asset management system and personnel awareness need to be improved,the supervision of construction projects need to be strengthened,and a separate centralized contract management system has not been established.Fourth,in terms of evaluation and supervision,internal control performance appraisal system and reward and punishment mechanism are absent,and internal and external supervision is weak.Then,it summarizes that the main reasons for the defects in the internal control of H provincial water conservancy department are weak risk awareness and internal control environment,incomplete internal control manual and lack of relevant professionals.Finally,in view of the defects and reasons mentioned above,this paper proposes improvement suggestions to improve the internal control system construction of H provincial water conservancy department.These suggestions mainly include: first,H provincial water conservancy department should improve the risk assessment and management system,strengthen the risk assessment and implement the incompatible duty separation system.Second,at the unit level,it is suggested to create a good internal control environment,strengthen the internal control team and improve the internal control system and information system.Third,the business level recommendations include strengthening comprehensive budget management,optimizing revenue and expenditure management,enhancing transparency in government procurement,improving the effectiveness of asset management,strengthening the management of construction projects and improving the contract management mechanism.Fourth,H provincial water conservancy department should improve the internal control evaluation and supervision system,including the improvement of evaluation and performance appraisal,accountability,rewards and punishments,and strengthen internal and external supervision.