Research On The Internal Control Of Jilln Province Institute Of Geographic Information

Internal control is an important part of modern management institutions,. Inrecent years, China economic system reform at the same time, the system reform ofpublic institutions are also increasingly propulsion, which makes great changes havetaken place, our institutions operating environment but, according to the currentsituation, most of our institutions on the importance of internal control is not enough,has not yet formed a unified internal control system of enterprise unit, lead tobusiness unit management not to the higher level development, has the vitalsignificance to construct a perfect internal control of the institution the institutions tostrengthen the management level.In order to strengthen the administrative institutions to improve internal controlsystem and institution building, China’s Ministry of Finance in November2011tothe nation issued a "public institution of administrative internal control standards"(draft), after a year of discussions and field research, in2012officially released the"administrative units internal control standards (trial)", issued by the implementationof a new "institution accounting Standards" in2013,"business unit accountingsystem", these rules and regulations and institutions to do the internal controlspecific the provision, which marks the internal control of the administrativeinstitutions entered a substantive stage of operation.Based on the comprehensive consideration of COSO internal controlframework,"the basic norms of internal control" and "administrative institutionsinternal control standards (for Trial Implementation)" the relevant content of"standard, internal control of administrative institutions (Trial)" for further discussion, and established the framework of this study, using the method ofnormative research and case study, using Geographic Information Institute of JilinProvince as the research object, the disadvantages of the five elements of internalcontrol from the analysis of Geographic Information Institute of Jilin Province, andanalysis of the existing shortcomings, the internal environment, risk assessment,control method, Geographic Information Institute of Jilin Province, the constructionof internal control and the implementation process of information andcommunication, monitoring and evaluation issues, namely the lack of ideal internalenvironment, not to establish a risk assessment mechanism, the lack of effectivecontrol activities, information communication is not smooth, the effect is notobvious in the supervision and inspection. Is the main unit leaders do not pay enoughattention to the internal control, all the staff of the internal control awareness is notstrong, the lack of risk awareness, no risk assessment mechanism, the internalcontrol activities, revenue and expenditure budget, assets, procurement and othersectors have certain problems, not to establish information communicationmechanism between the various departments, internal audit exists in name only.Based on the problems of carding, and then put forward the geographic informationcenter of Jilin Province internal control system consummation suggestions aiming atthe above problems, from within the internal environment, risk assessment, controlactivities of the specific business process and control measures, information andcommunication, supervision and inspection of Jilin Province, geographicinformation of control of executive support system for demonstration the proposedconstruction.This paper takes Jilin province Geographic Information Institute as a specificcase, starting from the actual situation, in-depth understanding of the internal controlof the situation, put forward to perfect the policy, to further improve the internalcontrol of the entity has the reference significance, at the same time, this paper analysis the geographic information center of Jilin Province internal controlproblems may also exist in many other institutions in this paper, targeted solution toother institutions to improve internal control also has certain reference significance.