Current Situation And Optimization Research Of Internal Control In Government Departments

Since the opening of 18^thNational Congress of the Communist Party of China,the Party Central Committee with Comrade Xi Jinping as the core has continuously adhered to the strategic policy of comprehensively and strictly governing the party,continued to strengthen the partys self-revolution,and vigorously carried out anti-corruption work.At the same time,after the Third Plenary Session of the 19th Central Committee of the Communist Party of China,the party and the state started the reform of most of the government departments.Under the dual influence of anti-corruption and party and state institutions,the internal control informatization construction of government units has also been adjusted,upgraded and improved.In terms of the information construction of internal control,there is relative differences in contents compared with the internal control of enterprises due to the particularity of establishment and operation goals in government departments.For this reason,there is still much to be improved for the application of modern scientific theory of internal control construction,which cannot keep pace with the enterprises.Thus,this makes the internal control information construction of government departments to learn from the advanced experience of enterprises,but also to make corresponding adjustments and innovations according to their own goals and requirements.With the fast-going and continuous advancement of information technology,the internal control information system has basically implemented the post-event supervision and real-time monitoring of the units business activities.The forward construction direction is to analyze a large amount of data in the information system,make dynamic assessment of unit risk points,and put in practice early warning of possible risks.At the backdrop,this paper aims to summarize the experience in the process of the internal information construction of the unit in the case,and analyze the possible problems and put forward optimization suggestions,so as to put forward some reference for the internal control information construction of government departments in the process of design,preparation,construction and subsequent upgrades.Based on the investigation of the construction of internal control system in ministerial units,this paper can analyze the situation in the construction process,and puts forward a dynamic application scheme.There are five chapters in this paper:The first chapter is the introduction,mainly illustrating the research background,literature review,main content and significance,research ideas and methods,and research innovation of this paper.In the second chapter,according to the research needs,this paper sorts out and summarizes the relevant theories of internal control informatization of government departments.In the third chapter,it takes the influence of internal control informatization on government departments,and sorts out and summarizes the current application of internal control informatization of government departments.The fourth chapter adopts case analysis method,principally making introduction of the basic situation of internal control information construction of M ministries in terms of design principles,system architecture,module construction and long term planning.The fifth chapter,based on the previous chapter,summarizes the problems found in the construction of the internal control informatization of government departments,and puts forward pertinent opinions.The sixth chapter is the conclusion and prospect.It concludes the internal control information construction of government departments,and obtain the future development trend according to the comprehensive analysis of the case.