Research On Internal Control Of Administrative Unit

With the rapid development of China's economy and society,the whole society is undergoing profound changes with each passing day.How to manage and make good use of the financial funds so as to bring them into full play,in which the level of internal control and management plays a decisive role.With the deepening of social change,the importance of internal control has become increasingly prominent.On January 1,2014,the Ministry of Finance formulated and issued the "trial implementation of norms for internal control in administrative institutions",it provides a strong basis for further improving the level of internal control management in administrative institutions,strengthening the prevention and control of honest and clean government risks,and promoting the standardization of internal control.A sound and perfect internal financial risk prevention and control system is the basic guarantee for the normal operation of an organization.From the perspective of administrative institutions,only with a sound internal control system,in order to build an excellent management system under its norms,so as to enhance the financial risk resistance,to ensure the implementation of administrative matters.From a concrete point of view,it is of great significance to the operation of various activities within the administrative institutions,and on the whole,it also has a far-reaching impact on the healthy and sustainable development of the national economy.With the rapid development of internal control system in enterprises in recent years,the weakness of internal control construction in administrative institutions is becoming more and more obvious.In accordance with the overall goal of the reform of state administrative institutions,in order to achieve the transformation from the original financial management is not standardized,the utilization rate of resources is low to the standardization of finance,cost saving,risk prevention and control,and normal supervision,it is very important to establish and perfect the matching internal control system.In this paper,the case analysis method as a research method,through the internal control of domestic and foreign literature reading research and related data collation and induction,as a theoretical support.By comparing and refining the research results at home and abroad,this paper provides a reference for the research methods and technical routes.Thus further targeted to select the t county tax bureau as a specific case,through a comprehensive analysis of the internal financial status of t county tax bureau,summed up the problems in its internal control,and combined with the COSO framework to build a model,the level of internal control was evaluated in detail by means of expert scoring method,fuzzy comprehensive evaluation method and questionnaire survey method.Finally,on the basis of the internal control research of t county tax bureau,the author puts forward the following suggestions for further improving the internal control construction of our country's administrative institutions: first,to build a good internal control environment.Second,improve the risk management system.Third,improve the control system of control activities.Fourth,strengthen the information and communication system in an all-round way.Fifth,the establishment of internal and external supervision mechanism.The internal control of t county tax bureau is representative in our country's administrative institutions.This paper has some reference significance to t county tax bureau's Internal Control Improvement proposals in the same field.