| Administrative institutions have advantages in resources and funds,Therefore,it is very important and urgent to further strengthen risk management and internal supervision,and establish and improve the internal control system of the unit.Since the 18th National Congress of the Communist Party of China,building a clean and efficient government,focusing on and improving the internal control work of administrative institutions,is formally starting from the national level,putting forward institutional norms and constructive requirements for administrative institutions,and is also a new signal and symbol for the further development and improvement of the internal control system of administrative institutions in China.The Third Plenary Session of the 19th CPC Central Committee is based on the current level and development status of China’s rule of law.By continuously expanding and improving the internal mechanism,dividing the powers and responsibilities of various functional departments in the system,and facing the strategic goal of building an efficient and clean government,the reform has been carried out in all aspects,so that the domestic governance skills have reached a higher level.The construction of China’s system takes the construction of complete institutions as the direction of reform.By adjusting and confirming the scope of authority and management responsibility of different institutions,we can achieve the double breakthrough of process and result reform.On December 21,2015,the Ministry of Finance issued the relevant guidance,which added a number of quantitative evaluation indicators to promote the system construction.The promulgation of this document is an important sign of China’s administrative institutions entering the new normal of internal controlThis article takes the Z unit’s internal supervision capabilities as an exploratory perspective,coupled with the specific implementation methods of the specific management and control process,and at the same time takes the construction of an anti-corruption risk prevention and control mechanism as the development direction,with the help of the"Accounting Law of the People’s Republic of China" and "Internal Control Regulations for Administrative Institutions("According to the content such as"Trial Implementation",the original internal system of the Z prison unit mainly involves supervision,personnel,finance,etc.At the same time,based on practical experience,the "Z Unit Internal Control Manual"was compiled and put into practice.So far,after adjustment The new internal control system has been gradually deepened and integrated into the operation and management of the Z unit.Based on its development status,this study sorts out the focus problems existing in the new system,such as the unreasonable setting of departmental rights and responsibilities,and the unreasonable plan effect.The ultimate goal of this paper is to plan a series of internal control evaluation systems that can be implemented and applied in practice,so as to improve the quality and efficiency of internal control.And with the Z unit as the main object,with the help of the five elements of internal control,the analytic hierarchy process and the fuzzy comprehensive evaluation method are used to build the overall system of internal control evaluation more complete.Finally,based on the results of the evaluation,research conclusions about the control environment,management mechanism,control activities and other aspects that can promote the effectiveness of the internal control of the unit are proposed. |
