| Administrative institutions undertake administrative functions,possess social public power,and can mobilize huge public assets and resources.However,at present,there are some problems in the administrative operation of our government,such as absence of management,low efficiency,corruption and other problems,which have greatly affected the performance of the public fiduciary responsibility and caused multiple contradictions in all sectors of society.Therefore,establishing a standardized,orderly,scientific and efficient internal control system is an urgent need to improve the status quo of government management and improve the country’s governance capacity.The internal control of administrative institutions in China has only been gradually promoted and established in recent years.Although the Ministry of Finance has issued internal control regulations in 2012,it has successively issued relevant documents to strengthen internal control construction in the following years,But people’s attention can not keep up with the speed of institutional construction.The internal control system needs a certain buffer time from the beginning of construction to implementation.From top to bottom,many units have been groping to establish an internal control system.Although some units have already established internal control,the implementation effect is not yet obvious,not to mention the internal control construction of grassroots units.So how to establish the internal control system of each unit and effectively implement it is a major research topic facing China’s administrative institutions.This paper selects the Finance Bureau of City E as the research object,conducts internal control research based on China’s "Regulations for Internal Control of Administrative Institutions(Trial)" and the theory of COSO internal control framework,to discover the problems in the establishment of the internal control system of the unit,and analyze the causes of the problems,and then combined with the reality of the Finance Bureau of City E,propose improvement measures for the internal control management of the unit.From the unit level,it is proposed to strengthen the overall awareness of internal control,improve the key position management system,improve the internal control system,and improve the risk assessment mechanism;from the business level,it is necessary to strengthen the business processes such as budget,assets,construction projects,and contract management.Finally,optimize the internal control supervision and evaluation mechanism of the Finance Bureau of City E.The research results of this paper will help the Finance Bureau of City E to have a deeper understanding of its own internal control situation.It is also expected to provide actual reference basis for other administrative institutions,identify common problems and research solutions,which can contribute to the improvement of the overall administrative management level of China’s administrative institutions. |
