Study On The Improvement Of Internal Control Of A Institution’s Collection And Administration Business Of Garbage Disposal Fees

The domestic garbage has become one of the main sources of environmental pollution.The harmless disposal of domestic garbage has become an urgent environmental problem in China.In order to raise funds for the collection,transportation and disposal of domestic garbage,most cities in China have begun to collect domestic garbage disposal fees.With the purpose of taking maximum advantage of garbage disposal fees,it is necessary to standardize the collection procedure of the garbage fees and improve the efficiency.As a city with more than 8 million residents,City A has a large amount of domestic garbage and needs to be disposed harmlessly.In order to realize the harmless disposal of domestic garbage,City A has invested a large amount of money in infrastructure construction,such as building the refuse transfer stations,landfills and incineration plants.In order to raise disposal funds and promote the reduction of domestic garbage,City A began to collect domestic garbage disposal fees.In order to standardize the collection procedure of the garbage fees in City A,and take maximum advantage of garbage disposal fees,the paper selected the collection and administration department of the garbage disposal fees in City A-A Institution as the object.By analyzing the processes of the collection and administration,we can identify the risks.With the consideration of the internal control measures currently taken by A Institution,we can find the problems of the internal control of the collection and management business.Finally,some suggestions are given on the improvement of internal control.This paper is mainly composed of six parts.The first part is the introduction,which mainly discusses the background and significance of the study.It reviews the related research results about the collection and administration business of the institution and internal control,and introduces the content and the research methods adopted in this paper.The second part describes the related concepts and theoretical basis of the collection and administration business of the institution and internal control,including the concept and history of the collection and administration business,and the similarities and differences with tax collection and administration,the characteristics of internal control of the collection and administration business of the institution.The third part describes A Institution and the collection and administration of garbage disposal fees,including the basis of collection,collection standards,collection methods,collection situation and informatization construction,then introduces the procedure of garbage disposal fees and related internal control.The forth part introduces the internal control problems of the collection and administration business in A Institution.The fifth part introduces the suggestions on the improvement of internal control of A Institution’s collection and administration business.The last part summarizes the conclusion of this paper,then points out the shortcomings and future research direction.Through the study on the collection and administration business of A Institution,the following suggestions are given on the improvement of internal control of A Institution’s collection and administration business.At First,A Institution should improve the environment and risk assessment of collection and administration business by updating legal basis,paying attention to the construction of internal control of collection and administration business,and building risk assessment mechanism.Secondly,strengthen the control of key links in the collection and administration business by rationally setting the objectives of collection and administration,improving the examination and approval system,improving the collection and administration of accounts,and establishing an internal information system management system.Thirdly,strengthen the control of the collection procedure by improving the collection working mechanism and the law enforcement risk awareness of the charging personnel.The fourth is to strictly control the use of bills and strengthen the verification of bills to control the collection by bills.Finally,establishing a monitoring and evaluation mechanism for the collection and administration business,to supervise and evaluate the collection and administration process.The conclusion of this paper provides suggestions for the improvement of the collection and administration business of A Institution,which can strengthen the legal compliance of the business and improve the effect of garbage disposal fees.