The Research On Internal Control System Of Government Institutions

Internal control is included in the category of management science,it helps an organization to improve the possibility of achieving goals through managing assessing and organizing adjusting operational activities.It has been widely used in every field and has become a new content of our country.While in comparison with enterprises, we are only at the beginning in this field and the internal control system is not completely established in many China's government institutions. Many problems existing in government institutions' internal control,Which lead to many loopholes in the management, such as the loss of state assets, accounting fraud, extravagance and waste, low administrative efficiency corruption and so on. These negative phenomena have seriously damaged the image of government departments and even China's economic environment too. So it is urgent to establish complete internal control system in order to improve our government institutions management.Only in this way, can we ensure assets safe and completeness, prevent fraud, and realize operation management targets.That is the reason why this article is written.By integrating the main principles and development history of internal control and analyzing of our government institutions' internal control system,this article tries to provide some advice and methods in establishing our government institutions'intrenal control system.This paper consists of five parts. The first part introduces the backdrop of the subject, research methods and the innovation of this paper,the development stage of internal control theory,the status quo of current researh. The second part introduces the concept of internal control, development progresses and the primary factors such as the control content, and the basic expounds, the basic requirements of the internal control theory.The third part analysis the feasibility and the necessity of government institutions drawing on internal control system in enterprise.Frist,defines the concept of the government institution, and then describes the theoretical foundation for adopting internal control mechanism in the government institution. Finally, discusses the feasibility and the necessity of government institution drawing on internal control system in enterprise. The fourth part studies the current situation of government institutions'internal contral system.By analyzing the current situation and existing problems of our government institutions,this part probes the main reasons of the existing problems.The fifth part discusses how to perfect our government institutions'internal control system.It is the key point of this paper. First, defined main content, goal and principles of construction of internal control in government agencies.Then proposed the measures.By referencing the advanced concept of enterprise internal control, A sector as an example to give out some advice and methods in order to improve and reform our government institutions'internal control system construction.