Discussion On Internal Control Of Administrative Institutions

An administrative institution is an organization established in accordance with law under the unique political system of China to exclusively handle state power and perform state management functions.As a public service provider,whether the operation of administrative institutions is efficient,whether the supervision is strong,and whether the governance structure is perfect have played a decisive role in the functioning of our government and the maintenance of social order.However,the current chaotic internal management of the administrative undertakings and low work efficiency have greatly affected the performance of its public fiduciary duties.With the development of the times,people have higher and higher requirements on enterprise management.Internal control that can effectively reduce enterprise risks and improve operating efficiency has been widely used in modern enterprises,and has become an indispensable internal governance of modern enterprises.Mechanism,and related theoretical research on internal control of enterprises is also very mature.Under this background,it has become an important task to introduce internal control into administrative institutions to improve the efficiency and service capabilities of administrative management,reduce the risks of administrative institutions,and restrict the operation of power.Since the United States General Administration of Audit(CAO)issued the "Federal Government Internal Control Guidelines",academic research on how to apply internal control to my country's administrative institutions has intensified.Until November 2012,the Ministry of Finance issued the "Internal Control Standards for Administrative Institutions(Trial)",marking the formal landing of internal control in administrative institutions that has been discussed for a long time in academia.The Third Plenary Session of the Eighteenth Central Committee called for the strengthening of the power operation restriction and supervision system,which indicated the direction for the internal control construction of administrative institutions.The 4th Central Committee of the Nineteenth Central Committee put forward the major task of “adhering to and improving the socialist administrative system with Chinese characteristics and building a government governance system with clear responsibilities and administration according to law”.It can be said that whether it is the implementation of the main responsibility of party style and clean government construction,or the realization of national governance capabilities and governance system modernization,the implementation of many responsibilities and the realization of reform goals are inseparable from the strong support of the government's internal control.At present,the theoretical research on internal control of administrative institutions in my country has been gradually improved,but at the implementation level,there are still some problems that the leaders of some units do not pay enough attention to internal control,the internal control system is not perfect,and the internal control information system has not been established.With the continuous development of internal control in my country's administrative institutions,these problems are more clearly manifested in the internal control of grassroots administrative units.However,the grassroots administrative units have inherent difficulties such as poor organizational structure and lack of relevant professionals.As far as practice is concerned,how to build an internal control system in combination with its own situation and implement it effectively is a major and urgent issue facing my country's administrative institutions.Therefore,a case study on the internal control of grassroots administrative institutions is necessary.The JX County Human Resources and Social Security Bureau(hereinafter referred to as the JX County Human Resources and Social Security Bureau)is a county-level administrative unit.Initial construction of the internal control of the unit began in 2017.At present,the implementation of internal control of the unit has achieved initial results,but there are still job placements.Reasonable,information system construction lags behind and other common problems in the internal control operation of grassroots administrative units.Therefore,this article takes the JX County Human Resources and Social Security Bureau as an example,based on the "Internal Control Standards of Administrative Institutions" to investigate the status quo of its internal control implementation,summarize some of the problems in its internal control implementation,dig deeper into the reasons,and combine the knowledge learned From the unit level,business level,and internal control evaluation and supervision aspects,it puts forward suggestions for improvement in the internal control implementation process,and hopes to do its utmost to improve the internal control construction of grassroots administrative institutions.This article mainly includes two parts.The first part is an introduction and theoretical overview.The introduction describes the research background and research significance,reviews the concepts,objectives,and framework of the internal control of administrative institutions,reviews the theoretical research status,and explains the research ideas and methods of this article.The theoretical part includes the concepts,objectives,principles,unit level and business level elements of the internal control of the administrative unit,which provides a theoretical basis for the case analysis later.The second part is the case introduction.According to the field investigation of the internal control of the JX County Human Resources and Social Security Bureau,the current status of internal control implementation was elaborated,and it was found that the internal control leadership group in the implementation of the internal control of the unit was ineffective,decision-making centralized,lack of information system construction,and physical asset information control was not comprehensive and Weak internal control and other issues,these problems are caused by the lack of attention to internal control,lack of accountability mechanisms for decision-making,insufficient support for relevant national policies,simple design of asset management processes,and insufficient professionals.After that,based on the analysis of the reasons combined with the knowledge he has learned,it is proposed that the JX County Human Resources and Social Security Bureau should routinely promote internal control education,establish an accountability mechanism for decision-making,and optimize the asset management process.The national level should also increase policy support for the construction of internal control information systems in administrative institutions.