Research On Internal Control Of Financial Revenue And Expenditure Of AAI College

The party’s Third Plenary Session of the eighteen communique pointed out:"we must change government function, deepening the reform of the administrative system, administrative method innovation, enhance the government’s credibility and execution, and build a government ruled by law and service type government." As the administrative institutions of public management and public service functions, will take an important historical mission. Therefore, to strengthen the construction of administrative institutions, strengthen internal management, than in any previous period are becoming more and more important. The Ministry of finance of the people’s Republic of China according to the "budget law of the people’s Republic of China","accounting law" and other laws and regulations, in2012November issued the "internal control of administrative institutions specification", was formally implemented in January1,2014. The administrative institutions to strengthen the risk prevention and control construction, standardize the internal control, improve the management level, has the vital significance. With the promulgation and implementation of the "20132017cadre education and training planning", the internal control standards used in cadre training is required, this paper is devoted to the reference of foreign advanced internal control theory, internal control regulations in accordance with the administrative institutions of China’s Ministry of finance made fan, combined with the characteristics of cadre training of AAI college, in order to solve the concrete problems existing in the internal control of financial revenue and expenditure of cadre training, on how to design AAI college financial internal control, guard against all kinds of risks, promote the school connotation development, carry out the beneficial exploration. Based on the AAI college financial internal control design, can enrich our theoretical knowledge and understanding of the internal control of financial revenue and expenditure, make up the deficiencies of the internal control of cadre training in China, rich institutions internal control theory system, guide practice better.The thesis consists of five parts. The first part is an introduction, mainly introduces the background and significance of the research, the research ideas and methods, the research framework and the innovations of this paper; the second part introduces the theory of internal control of financial revenue and expenditure, financial revenue and expenditure are mainly introduced related concepts and theoretical basis of internal control, and summarize the cause of China’s the unit financial internal control system and framework; the third part analysis of AAI college financial internal control condition, combined with the cadres training financial internal control characteristics, mainly through the investigation and study situation of the internal control of financial revenues and expenditures of the Institute of AAI is analyzed, summed up the main problems existing in the internal control of financial revenue and expenditure, and in-depth analysis of the external cause and internal cause problems; the fourth part is the design of the internal control of AAI college in the financial revenue and expenditure, aiming at the existing problems of AAI college financial internal control, first put forward the general idea and the basic principle of AAI college financial internal control design, and then from the control objectives, business processes, the main risk, critical control point, control measures, self evaluation Design the AAI college financial internal control scheme, and finally puts forward relevant suggestions on the implementation of security design; the fifth part is the research conclusion and outlook, summarizes the main research results and conclusions of this paper are discussed, finally, put forward the need to further research problems.The innovation of this paper lies in the method of case analysis, combined with the author’s practical work, based on the existing theory of internal control of the predecessors, the internal control has not yet set foot in the cadre training and financial balance of the internal control of research and analysis, from the control target, the integration of the business process, identify the main risk, identify key control point, the implementation of control measures, carry out self evaluation aspects of AAI college financial internal control design, design a "responsibilities clear, powerful, efficient operation, dynamic balance" improvement of financial internal control system, which has important practical significance to enrich the theory and practice of internal control construction of the cause of China’s the unit further.