Research On The Optimization Of Internal Control Path In Administrative Institutions

Until November 2012,the Ministry of Finance issued the " Internal Control Standards for Administrative Institutions(Trial)",marking that China’ s internal control construction work has reached a new level,and the scope of internal control has been further expanded,from the original single enterprise to the field of administrative institutions.By optimizing the internal control of administrative institutions,the organization setting,function allocation and the work process,improving the mechanism of the decision-making power,the execution power and the power of supervision,to further improve the level of internal management and strengthen the prevention.Whether it is the implementation of the main responsibility of building a clean and honest government,the modernization of national governance capacity and system,the implementation of many responsibilities and the realization of reform goals cannot be separated from the strong support of the government’ s internal control.At present,the theoretical research on internal control of administrative institutions in China has been gradually improved,but at the implementation level,there are still some problems that the leaders of some units do not pay enough attention to internal control,the internal control system is not perfect,and the internal control information system has not been established.As far as practice is concerned,how to build an internal control system in combination with its own situation and implement it effectively is a major and urgent issue facing Chinese administrative institutions.Therefore,a case study on the internal control of grassroots administrative institutions is necessary.N Customs is a directly subordinate customs under the direct leadership of General Administration Customs belonging to the People’ s Republic of China.Since 2010,drawing on the management concept of modern enterprise systems,the customs has taken the lead in promoting the construction of internal control mechanism within the national administrative organs.Starting from the top level design,focusing on the main line of " effective control",summarizing a series of internal control theories in line with the actual situation,issuing a number of basic internal control system specifications.We have innovative established an internal control node system covering all business areas,and carried out basic work such as internal control audit,internal control node application,and internal control evaluation.At present,the implementation of internal control in the unit has achieved initial results,but there are still some common problems in the operation of in administrative units internal control,such as unreasonable post setting and lagging information system construction.Therefore,this thesis takes N Customs as an example,based on the Code for Internal Control of Administrative Institutions,investigates the implementation status of its internal control on the spot,summarizes some problems in the implementation of its internal control,deeply excavates the reasons,and puts forward improving suggestions in combination with the learned knowledge,I hope to do my best to improve the internal control construction of the unit.This thesis mainly includes 5 parts.The first part is introduction,which mainly describes the research background and significance,reviews the status quo of theoretical research,and explains the research ideas and methods of this thesis.The second part is theories and concepts,including the concept,principles,specificity and necessity of internal control,which provides a theoretical basis for the following case analysis.The third part is a case introduction,which introduces the basic situation of N Customs and its background features and development history of internal control.Based on the research of N Customs,explained the unit level and the business level elements of its internal control.The fourth part is a description of the problems and causes of its internal control.It is found that there are some problems in the implementation of internal control within the unit,such as the virtual existence of the internal control leading group,copying the list of superior nodes,lagging information system construction,the mere formality of budget preparation and performance management,and the lack of independence of self-evaluation.These problems were caused by the leadership’s lack of attention to internal control,the lack of pertinence and effectiveness of business processes,the failure to form a unified information platform,and the imperfect budget system.Finally,according to the cause analysis and the knowledge learned,N Customs should take measures to optimize the current internal control,such as strengthening the construction of internal control environment,building and improving the control system,integrating the information communication platform,and strengthening the evaluation and supervision of internal control.