Research On Internal Control Of A Investment And Financing Management Service Center

In order to meet the capital needs of the local government of city A,the financing platform of the local government of city A was born according to the situation,and A investment and financing management service center was established as its management unit.With the increasingly strict requirements of debt increase policy,it is an inevitable trend for local government investment and financing platforms to carry out "market-oriented" reform.In this context,A investment and financing management service center strengthens the construction of internal control and improves the internal control management level of the center,which is not only conducive to the improvement of the management level of the center,but also can provide help for the "market-oriented" reform of the government financing platform.At the same time,based on the increasing attention to the construction of internal control of administrative institutions,the Ministry of finance of China issued the code for internal control of administrative institutions(for Trial Implementation)with CAI Kuai [2012]No.21 on November 29,2012.The promulgation and implementation of the code is a sign of the further rise of China’s internal control construction,realizes the expansion of the scope of China’s internal control construction from enterprises to administrative institutions,and provides an effective strengthening mechanism for the internal management level of administrative institutions and the risk of clean government.At the same time,the code can also provide a scientific theoretical basis for this research.On this basis,this paper will take the "norms" as the basis,take A investment and financing management service center as the case,take the internal control analysis of the central financing platform as the innovation point,find and sort out the achieved results and existing problems in the internal control construction of A investment and financing management service center by using the methods of literature analysis,field investigation,case analysis and questionnaire,further study and give improvement suggestions.Firstly,it analyzes the organizational structure,internal control system and post separation system at the level of central unit;Secondly,from the business level of the center,the budget post,evaluation management,expenditure approval and reimbursement management,procurement procedure supervision and management,asset inventory management,contract formulation and performance management,financing platform revenue and expenditure business,contract business and personnel management are analyzed,and finally the research conclusion of the internal control construction of A investment and financing management service center is drawn.Through the comprehensive analysis of the internal control unit level and business level,the research results show that there are some problems in the internal control construction of A investment and financing management service center,such as imperfect system,procedure and supervision,both at the unit level and business level,and its internal control construction is still in a relatively imperfect stage.In short,through this research,I hope to provide practical and necessary help for the construction of internal control of a investment and financing management service center,and also provide reference for the research of internal control of other public institutions.