Research On Internal Control Quality Of M Administrative Unit

In recent years,with the rapid development of economy and society,there has been great development in various fields,and the demand for management and service capacity is also increasing.In 2012,the Ministry of Finance paid great attention to the internal control of administrative units,and promulgated the Code of Internal Control of Administrative Units(for Trial Implementation)in 2012,which was officially implemented in 2014;in 2015,the Guidance on the Construction of Internal Control of Administrative Units Opinions" and other documents were issued one after another,and the level of financial management and legal compliance of economic behavior of administrative organs in China are gradually improving,however,there are still many problems and defects in practice.The development of cultural and tourism is the key to economic and social development,is the key to adjusting the economic structure and coordinating regional economic development,and M administrative units are mainly responsible for the management and construction of culture and tourism,leading the coordination of the city’s cultural and tourism development,its work to promote local cultural development,the transformation and upgrading of the cultural and tourism industry has direct leadership responsibilities,and the level of its management and services for the quality of cultural and tourism development.This paper takes the M administrative unit as the research example,based on the actual situation of the M administrative unit,carries out the research work by using various research methods,such as fuzzy comprehensive evaluation,case analysis,on-the-spot investigation,literature research,etc.,first of all,comb the literature,collate the relevant theory of internal control of administrative units to provide theoretical support for the investigation and study;Then,the internal control quality evaluation system of m administrative unit is constructed by fuzzy comprehensive evaluation method,and the problems and defects in internal control are found by grading.Objectively speaking,there are still many problems and defects in the five elements of internal control in the current m administrative unit,which directly affect its operational efficiency and management service level.This paper puts forward suggestions to optimize internal control by optimizing internal control environment,strengthening risk assessment,optimizing control activity procedure,perfecting supervision and evaluation mechanism,unblocking information and communication channels,etc.improve the administrative efficiency of the m administrative unit,reduce the possibility of business risks,improve the credibility of the government,to provide support for the city’s cultural and tourism development.