Research On Internal Control Of Public Institution

Public institutions mainly to provide education, science and technology,culture, health and other aspects of social welfare services, to meet the basic needs of people’s lives.Research institutions internal control problems can not only make up for the loopholes in management of the system and mechanism,but also can improve and enhance the quality and efficiency of public service,make use of the limited social resources to create more social value.In 2012, the Ministry of Finance promulgated the "internal control of the administrative institutions(for Trial Implementation)"(referred to as:norms), and requires the formal implementation of administrative institutions at all levels in the country since January 1, 2014. The promulgation and implementation of the norms, marking China’s internal control construction work and on a new level, the internal control construction of the scope to further expand, expanding from the original single enterprises subject to the field of administrative institutions, to improve the level of internal management of the public institutions in our country and strengthen the independent risk prevention control mechanism construction.This paper regards the "norm" as an reference guide, takes the "unit X" as a case, to study its internal control system, the development status and existing problems of evaluation and analysis, and combining with the relevant internal control on the basis of the theory and practical experience,for the unit to build internal control framework, system construction and control implementation and puts forward the concrete design and suggestions,to improve the overall outcome of the internal control, and improve the management level and service quality. Through the research, this paper also attempts to sum up some experience, for the cause of internal control related issues to improve the reference and help.