Research On Internal Control Optimization Of MJ Town Government Under The Background Of Institutional Reform

The administrative unit has an important function of exercising state power and serving economic and social development.It is irreplaceable in the functioning of our society.Compared with other for-profit organizations,administrative units have strong particularity and should implement effective internal control in the process of operation.In recent years,Various corruption cases have been exposed,reflecting that through strengthening the construction of internal control,the task of effectively preventing risks and regulating the operation of power has been urgent.In November 2021,the Ministry of Finance formulated the Outline of the 14th Five-Year Plan for Accounting Reform and Development,which clearly stated that the next stage of reform tasks is to strengthen the comprehensive and effective implementation of the internal control standard system.In April 2022,the Ministry of Finance issued the Notice on Carrying out the Preparation of the Internal Control Report of Administrative Institutions in 2021(Cai Kuai[2022]No.9),which show clearly:"Give full play to the significant role of internal control in improving the governance efficiency of administrative institutions and serving the overall situation of reform and development."In March 2018,the Third Plenary Session of the 19th CPC Central Committee deliberated and adopted two documents related to institutional reform:the Decision of the CPC Central Committee on Deepening the Reform of Party and State Institutions and the Plan for Deepening the Reform of Party and State Institutions,marking the beginning of a comprehensive reform and profound restructuring of institutional reform.In October 2022,the report of the Party’s 20th National Congress proposed new requirements for institutional reform,such as "transforming government functions and optimizing government responsibility system and organizational structure".In February 2023,the Second Plenary Session of the 20th CPC Central Committee adopted the Reform Plan for Party and State institutions,which stressed that the deepening of institutional reform must be guided by strengthening the centralized and unified leadership of the CPC Central Committee.With the overall advancement of institutional reform,some new problems and challenges arising from the reform changes also follow.The organizational structure,division of responsibilities,service process and number of establishment of administrative units have undergone significant changes.These changes have brought a new subject to the internal control of administrative units.Combined with the background of institutional reform,it has practical guiding significance to study the internal control construction of administrative units at the present stage.Based on the background of institutional reform of administrative units,this paper systematically studies the internal control of administrative units,takes MJ Town government as an example,analyzes the current state of internal control of administrative units by using fuzzy evaluation method,analytic hierarchy process and other research methods,and systematically summarizes the defects and deficiencies of internal control of this unit.This paper focuses on the problems existing at the level of MJ town government unit,such as the control environment to be optimized,the effect of control activities is not good,the risk assessment mechanism is not complete,the information communication channel is not smooth,the evaluation and supervision is not strong enough.This paper expounds the problems of MJ Town government business level budget preparation and execution is not in place,fixed assets management level is not high,procurement plan and standard is not reasonable,project construction management personnel shortage and so on.The author analyzes the reasons of backward idea consciousness of MJ town government,low quality of personnel,imperfect management system and information system to be improved.At the unit level,suggestions are put forward to improve the system and organizational structure,strengthen the awareness of internal control through the guidance of Party building,clarify the responsibilities of incompatible positions and key positions,optimize the risk assessment process and early warning mechanism,improve the informatization level and the quality of information disclosure,and strengthen the application of evaluation results and supervision.From the business level,it puts forward the implementation of budget business process management,standardized and dynamic management of fixed assets,reasonable and clear procurement plans and standards,do a good job in project management personnel training and performance evaluation and other suggestions.