Research On Assets Management Pattern Of Administrative Institutions From The Perspective Of Internal Control

Administrative institutions take on the responsibilities of building public facilities, maintaining public safety, building for public administration, maintaining public education, improving public security and so on in our country. The management of administrative institutions assets will relate to a country’s performance of basic functions and performance of the national power. There are a large number of administrative institutions assets in our country and they enjoy a wide variety. According to the2010final accounts department data, by December312010, the total number of national administrative institutions assets is11.97trillion yuan. After deducting liabilities, net assets amount to7.76trillion yuan, which accounts for about a third of the total state-owned net assets. Although our country has taken measures to strengthen the control of these assets, but there are still many problems in real life, such as a low efficiency of assets usage and the disposal of assets at will. On November102011, the Treasury issued the administrative institutions internal control standard (draft), trying to strengthen the internal control of administrative institutions and standardize their behavior. As a result, based on previous studies, this paper chooses to do research from the perspective of internal control and from the assets management pattern of administrative institutions themselves, combining with the experience and lessons from the real life, trying to sum up a set of administrative institutions assets management pattern, which can be used in a wide range.This paper sets up a management pattern with assets management department being the main body, managing the business assets and non-business assets respectively. On the basis of this pattern, this paper explores the implementation of internal control in effective assets management, combining with a statistical description and the management status of some institutions. At the same time, in combination with the administrative institutions internal control questionnaire, this paper discusses the problems of internal control, and analyzes the reasons of the existence of the problems from the aspects of assets allocation, assets usage, assets disposal, assets inventory and supervision. Finally, this paper tries to come up with improvements according to the analysis of above discussions.According to the discussions, this paper argues that improving assets management pattern is the first step to improve the efficiency and effect of administrative institutions assets management. That is a pattern with assets management department being the main body, managing the business assets and non-business assets respectively. The managements exist in each stage from assets allocation to assets disposal as well as supervision. And they must comply with relevant regulations.This paper chooses qualitative analysis combined with quantitative analysis as research method. On one hand, this paper does qualitative analysis on how to perfect the assets management pattern. On the other hand, it does quantitative analysis with collecting of large amounts of data manually. This paper also uses internal control questionnaire to obtain first hand materials and tries to be much more convincing.There are two innovation points in this paper. Since current researches concentrate mostly on the macro management pattern, namely the Treasury-the department in charge-administrative institutions three layers management mechanism. The researches on administrative institutions from the perspective of internal control are much less. So the two innovation points are doing researches on micro management pattern and from the perspective of internal control.Admittedly, this paper still has some disadvantages. The data are mainly collected from China’s accounting books, China’s finance yearbook, China’s statistical yearbook and Treasury website. But as the data can be obtained is to2009, so there are some limitations in discussion. At the same time, because of the administration institutions privacy principles, the range of taking back of questionnaires is also a limit. These should be improved in later researches.