Research On Internal Control Evaluation Of X Library In Shanxi

Starting from the "Regulations for Internal Control of Administrative Undertakings(Trial)" issued by the Ministry of Finance,the internal control construction of administrative undertakings in my country has been explored from the private sector,and formally embarked on the path of national macro guidance.Institutions have a strict administrative structure,and the inflow of funds is mainly from financial appropriations.This leads to more concentrated power on the one hand,and higher requirements for the use of funds on the other.Therefore,the level of construction of the internal control system of administrative undertakings directly determines the efficiency of work implementation and the level of government services,especially for public welfare institutions such as libraries.Although under the overall control of the country,administrative institutions at all levels have launched a vigorous internal control construction.However,due to the fact that there are fewer professionals in related fields within administrative institutions,they are often struggling to study more targeted issues.Take Shanxi Province as an example.In the 2020 audit report,it was clearly pointed out that the province currently has major problems such as inaccurate budgeting,non-compliance of expenditures,and incomplete separation of government,society,and business.Therefore,the construction of the internal control system still needs to start from the grassroots and the typical,combined with the actual situation of our province's internal control construction,to reasonably study,judge,analyze and evaluate the corresponding details,so as to provide a substantial basis for the case library of the internal control research of administrative institutions.This article takes Shanxi Provincial X Library as the research object,combines tomographic analysis and fuzzy comprehensive evaluation method,from the organizational structure,working mechanism,key positions,key personnel,accounting systems,and information systems at the unit level,and from the budget business at the business level.First,learn the research trends in academia.Secondly,according to the preliminary data and information,in-depth study of related concepts,consolidate the theoretical foundation,and complete the basic knowledge system from the connotation of administrative institutions,the principles of internal control construction,the elements of internal control construction,and the theoretical basis of internal control construction.The building is perfect.A brief introduction to X library is given again,and a detailed analysis of the current status of its internal control construction from the unit level and business level of X library.From the analysis using mathematical models,it further pointed out the low participation of all staff in the internal control construction of X Library,the undemocratic reward and punishment mechanism,poor departmental linkage,and insufficient re-education of key personnel,and proposed related issues based on possible reasons.Countermeasures.Finally,review the overall research process,make a general contribution to the deficiencies and innovation of the paper,and look forward to the future direction of internal control construction of X library and administrative institutions.