Case Study On Internal Control Of XX Public-Sector Organization

Thirty years of reform and opening up, China’s rapid economic development, national finance income also increased from1132.26billion yuan in1978to117000billion yuan in2012, for over100times, at the same time, the state investment in public services is increasing. But at present our country enterprise management level is not high, the lack of internal control exposes many problems. Institutions in particular institutions to participate in the public service must be to strengthen the internal control, improve the management level, so as to better engage in public service. So to construct the institution itself to implement the system of internal control development needs, has become increasingly urgent.This paper adopts the research method and the research method of literature and regulations, carries on the analysis to the internal control theory, then uses empirical research method and case analysis method, based on the internal control of an institution as the research object, analysis of internal control present situation and existing problems of the institution, and refer to COSO internal control framework and COSO overall risk management framework, through specific business activities and control measures of the institution, the institution should learn from the advanced experience of management in the internal control of the enterprise, through the strengthening of management attention, create a good cultural atmosphere, establish a scientific human resources policy, improve the quality of financial staff, foster a sense of full participation, establishing assessment and evaluation mechanism for the implementation of internal control. The six aspects of the building to construct their own internal control system, internal control has realistic guiding significance for institutions to strengthen.