| The financial department has issued the "Internal Control Standards for Administrative Undertakings(Trial)",which is the beginning of the exploration of internal control construction in China’s administrative departments.The organizational structure of administrative institutions is relatively perfect,the structure is highly standardized,and the source of funds is mainly financial allocation,which makes the concentration ratio of rights become higher and puts forward higher requirements for funds.Therefore,the internal control level of administrative institutions is closely related to work efficiency,which has an undeniable impact on service levels,and has a more significant impact on public welfare institutions such as libraries.Under the macroeconomic regulation of the country,administrative institutions at all levels have focused on improving their internal control level and continuously strengthening their construction efforts.However,there are not many professionals in the relevant fields of administrative institutions,and they face a series of threats and challenges when exploring professional issues.Including the inability to effectively implement internal control systems.Therefore,the construction of the internal control system still needs to start from the grassroots and typical aspects,and make scientific and reasonable analysis and evaluation of relevant issues,laying a solid foundation for the exploration of internal control in administrative institutions.The article takes the library of A city as the research subject,exerting the positive effect of chromatography analysis method,starting from the five control elements of controlling environment,risk assessment,control activities,information and communication,evaluation and supervision,and conducting research and analysis on detailed issues under the internal control system.The article first reviews domestic and foreign literature on internal control in administrative institutions,clarifying the research content and direction.Secondly,define relevant concepts and study various theories.Once again,elaborate on the actual situation of internal control in A city library,select scientific and reasonable evaluation indicators,and use fuzzy evaluation method to evaluate the internal control situation of A city library.According to the analysis of the evaluation results,the internal control situation of A city library is good,but there are also some problems.Finally,scientific and reasonable suggestions are proposed from different levels. |
