Research On The Internal Control Optimization Of Cultural Institutions

Cultural and museum institutions serve the country’s economic construction and accelerate the development of cultural heritage,not only related to the heritage and continuation of history and culture,it also plays an active role in promoting the commercial development of cultural undertakings and public welfare services.In recent years,the general office of the central committee of the communist party of China,jointly issued by The General Office of the State Council on strengthening the protection of cultural relics with several opinions of the reform of clear requirements:China should take Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era as the instruction,fully implement the party’s in the 19 th and the 19 th session of 2,3,plenary meeting spirit,strengthen the party’s overall leadership to wenbo institution.Due to the late start of internal control in China’s cultural institutions,there are many sticking points,which make the operation efficiency and effect of cultural institutions not satisfactory.In this context,it is particularly important to study how to effectively improve the quality of internal control in cultural and museum institutions to strengthen the management of cultural and museum institutions.Based on this,this paper uses the case study method,selects a museum as the case study object,in order to reveal the issue of internal control of institutions.Firstly,the paper investigates the status quo and problems of internal control in cultural institutions by means of questionnaire survey,and then,at the stage of cause analysis,combining with China’s "internal control standards for administrative institutions(trial implementation)",five second-level and 22 third-level internal control evaluation indexes are determined,which constitute the evaluation index system of factors,and then the weights of each evaluation index are calculated by using analytic hierarchy process,the fuzzy comprehensive evaluation method determines the grading level of the evaluation index,and obtains that the grading level of the internal control of a museum is medium,the key areas of internal control failure are social responsibility,human resources,corporate culture,internal audit,risk identification,budget management,asset management,information systems and so on.At last,the paper puts forward some suggestions from the unit level and the business level according to the results of the questionnaire survey in these key areas,we need to create a good internal environment,carry out comprehensive risk assessment,optimize control activities,promote information transmission and effective communication,and build a big data monitoring platform,put forward to carry out budget management integration performance evaluation,improve revenue and expenditure management,combine purchase management with practice,strengthen asset management,optimize contract management,solidify internal control of construction project.The innovation of this paper mainly lies in the combination of the characteristics of cultural and museum institutions,the use of analytic hierarchy process and fuzzy comprehensive evaluation of the factors affecting internal control of the Quantitative analysis,and proposed the establishment of "Big Data Platform + supervision",the implementation of "budget management integration" and strengthen the asset "life cycle" management and other specific measures,it provides experience and reference for internal control construction of cultural and museum institutions in China.