| The X District Management Committee,as the dispatched agency of the Municipal Party Committee and the municipal government,undertakes the responsibilities of political construction,organizational construction and economic construction within the jurisdiction.With economic construction as the focus,it takes promoting the economic development within the jurisdiction and driving the district-level economic development as the important task.Management committee in the pursuit of economic development process,often ignore other aspects of the construction,inevitably appear many internal control problems,such as: internal audit is not strict,unclear responsibilities,"micro corruption",internal control titular problems.Therefore,it is urgent to discuss the internal control of X area management committee.Since the 1990 s,China has paid more attention to the internal control of administrative institutions.It has issued a number of internal control documents,including internal control norms,internal control codes,and internal control guidelines,which provide the basis for the internal control of administrative units to follow the system,in order to control the management risk of administrative units and promote the stable development of administrative units.In recent years,with the strengthening of the supervision of administrative units,internal control has gradually become one of the focus of the work,each administrative unit gradually improve and perfect the internal control system of the unit,in order to reduce the probability of risk.Strengthen the internal control of administrative units,through the formulation of rigid standards,reduce unnecessary expenditure,administrative costs can be saved;By simplifying the process,the administrative operation efficiency of administrative units can be improved,and the vocational ability of administrative units can be improved.By improving the internal control system,we can plug the loopholes of corruption,which is an important measure against corruption.By developing an open and fair restriction mechanism,economic transactions can be carried out in the light of the sun,thus preventing the loss of state assets.Therefore,this article is based on the internal control of administrative unit as the object of study,literature research and questionnaire as research methods,with the five elements of internal control as the Angle,in-depth analysis of the important role of internal control in the management of administrative unit,proposes measures to optimize the internal control,in order to make up for the defects in the management of administrative unit,enrich the research of internal control of Chinese administrative unit.This paper mainly includes six parts.The first part is the description of the research background and significance,as well as the related internal control theories of administrative units at home and abroad.The second part defines the concept of internal control of administrative units,control elements,internal control principles,and introduces the relevant theories of internal control.The third part takes the management committee of X District as a case and analyzes the current status of the internal control of the management committee based on the interview and questionnaire data.The fourth part,in-depth search of the internal control problems of X area management committee,put forward that the management committee in the current stage of the weak awareness of internal control,serious significance of the form of internal control system,unitary supervision methods and other problems,from the problem to trace the cause,the problem stems from the management’s neglect of internal control,the leadership’s lack of knowledge about internal control theory.The fifth part,combined with the actual situation of the management committee,put forward specific suggestions to strengthen the internal control,such as: strengthen the awareness of internal control at the unit level,strengthen the information of the communication mode of the unit,etc.The sixth part is the summary of this paper,points out the shortcomings of this research,and looks forward to the future trend of internal control development. |
