The Research On The Internal Control Scheme In Institution S

In the21st century, economy and society has undergone profound changes in China. As the financial system reform has been deepening, the capital investment in the institutions continues to increase. The management level in institutions directly affects the efficiency in the use of fiscal funds, so we must strengthen the update of the management philosophy of the institutions and enhance the management consciousness. The internal control is the core content of management, and the whole management efficiency in an organization is often decided by the internal control level. At present, most institutions have problems such as weak awareness of internal control, loose and inefficient internal control. The potential risks of the unit to run continuously backlog and seriously affect and restrict the healthy development of the institutions. Therefore, the internal control building within institutions is an urgent problem.This paper conducts a comprehensive introduction and analysis on the development status, problems, lack of internal controls in institution S, on the basis of the internal control theory and the characteristics of institutions. It also makes an deep analysis on the cause of the existing problems in the internal control from the aspects such as the nature of the unit, the system, the concept and consciousness of leadership, internal control environment construction, internal control activities construction, ect. The paper points out, the key point of the weakening management in unit S is that a sound and effective internal control management system has not yet been established. Drawing on the COSO internal control framework theory, in view of the current situation of poor management, a lack of energy in the development and construction of institution S, the paper presents the idea of building the internal control system. Combined with its characteristics and actual needs, it aims to build the internal control system in institution S from six elements:internal control objectives, internal control mechanism, the internal control environment and internal control activities, internal control reporting, internal control evaluation, and make the targeted design for each element. The final conclusion:to establish a sound internal control system in institution S and to strengthen their internal control management is a key factor and powerful way to promote the development of the institution. To research and resolve the issue is important not only for the further development of institution S, but also for the related institutions management system reform to provide new reference ideas.