Mode Design And Realization Path On Assets Management Of Administrative Institutions From The Perspective Of Internal Control

Administrative institutions is the important carrier of the government public service function, its scope includes education, science and technology, culture, health and other areas, administrative institutions assets is the material foundation of administrative institutions to perform its functions, is an important part of public property.30years of reform and opening up, along with the national financial resources and constantly enhance the public demand continues to improve, China’s administrative institutions-owned assets keep a rapid growth speed. According to the2010final accounts department data, by December312010, the total number of national administrative institutions assets is11.7trillion yuan. After deducting liabilities, net assets amount to7.6trillion yuan, which accounts for27.64%of the total state-owned net assets. Although the legitimacy of regulatory system in recent years institutions financial management level and the economic activities upgrade more, however, some administrative institutions still have not perfect management system, the actual implementation is not good, supervision as a mere formality etc.. In November29,2012, the Ministry of Finance issued "internal control of administrative institutions (Trial)" notice, in June19,2013, Beijing city held the internal control of administrative institutions pilot will start work, layout control pilot work, identified13administrative institutions as a pilot unit, foretaste of go ahead of the rest, to prepare for the2014full implementation. Based on this, this paper in the classification of the institution reform background, chooses to do research from the perspective of internal control and from the assets management mode of administrative institutions themselves, through discovering problems, and analysis its reason, and then draw on the relevant experience, trying to sum up a set of administrative institutions assets management mode and realization path, which can be used in a wide range.In the paper firstly I explain the administrative institution’s definition, the connotation of enterprise assets, definition of asset management mode of the administrative institutions. On the basis of various categories of institutions to a questionnaire investigation of a large number of internal control and asset management, and according to the questionnaire results, summarized the related issue institutions internal control and asset management, but also further found that the special problems of the public institutions, and analyzes its cause, I have read the best case, summed up the advanced experience to solve these problems, based on learning the advanced experience of the administrative institutions,I designed administrative institutions asset management mode, and points out the realization path.Through the investigation and study the internal control and asset management of administrative institutions, I think by internal control, information and communication and supervision is weak, by asset management institutions, assets check and supervision is weak, special issue of public institutions asset management goals are not clearly, asset management system is not suitable, assets using waste situation is more serious, asset inventory less active, asset disposal process more unreasonable, supervision of internal audit effectiveness of lower. I think, the main measures to solve these problems are informationized, systematized, Process-oriented, supervision departments of mutual restraint and focus on the key step, performance evaluation and risk management are also in the process.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 I collect a lot of data on asset management administrative institutions for quantitative analysis. I also issued to the national administrative institutions of the questionnaire, questionnaire of institution unit covers the University, hospital, Food Supervision Bureau, bureau of agricultural machinery, Food Bureau, fire brigade,162of each type, has carried on the investigation to these institutions internal control and asset management actual situation, and has grasped the first data, thus more convincing from the internal control perspective of administrative institutions asset management is analyzed.There are three innovations in this paper. Innovation of the administration public-section organization is considered from the microscopic point of view and the establishment of assets management mode and reasonable administrative institutions. Because the research on asset management model of the present administrative institutions, mostly concentrated in the macroscopic management mode. About their own specific how to manage assets has no explanation. So it is necessary to go further study. The innovation of the two is in accordance with the national reform of public institutions classification trend, the public utilities classification research institutions, according to the different categories of assets management mode design. The innovation of the three is the questionnaire is divided into two parts, one part is to survey the status of internal control, a part is to survey current asset management, asset management, optimization is to understand the status of asset management at the same time, from the point of view of internal control, and put forward suggestions to improve asset management mode of the administrative institutions.Admittedly, this study still has some disadvantages. Because of the special nature of business units, its data is difficult to obtain. I collect data mainly from the accounting yearbook of China and the Ministry of Finance website. The overall statistical data can be collected by the end of2010, which caused some limitations. Collected in the questionnaire, the author collected questionnaire mainly in Liaoning province and Beijing, Heilongjiang and other neighboring provinces and cities, from other parts of the country were less in quantity, so that there are certain limitations. In addition, there are some administrative institutions reluctant leader doesn’t want to reply to the questionnaire, which also led to some limitations.