Study On Internal Control Of Operational Administration Institutions From The Perspective Of Classification Reform

As an important part of the administration institutions, operational administration institutions played an irreplaceable role in the historical development of our country. Although it belongs to administration institutions, bear part of the public service functions when it just created. But with the development of history, its public service functions gradually fade. Therefore, different from the other two kinds of administration institutions, operational administration institutions has its own characteristics on the functional tasks, forms of management and financial goals. In the March23,2011, Guidance on the classification of promoting the reform of institutions issued, proposed that classify existing administration institutions into three classifications. It will complete the classification of the administration institutions2011-2015, and establish institutions management system and operation mechanism in2020. Every provincial, city, district, and county respond to the documents, have carried out related work. And administration institutions internal control standards carried out from the January1. So reform of the administration institutions has become a key topic of China’s reform.In the paper firstly I explain the administrative institution’s definition, the definition of the operational administration institutions, then summarizes the characteristics of the operational administration institutions. On the basis of various categories of institutions to a questionnaire investigation of a large number of internal control, and according to the questionnaire results, summarized the related issue institutions internal control, and analyzes its cause, I points out the internal control mode and route of the operational administration institutions.Through the investigation and study the internal control of operational administration institutions, I think by internal control, information and communication, risk management and supervision is weak, Of course, there are also some problems of the control environment and control activities. According to the problems of the internal control elements and the reasons, I points out should strengthen the control environment construction, establish and improve risk assessment and handling mechanism, improve the control activities which asset management and budget management as the core, promote internal and external communication and coordination, improve the supervision mechanism which combine internal and external audit.This paper chooses qualitative analysis combined with quantitative analysis as research method, on one hand I issued to the operational administration institutions of the questionnaire, questionnaire of institution unit covers the training institutions etc,85of each type, has carried on the investigation to these institutions internal control actual situation, and has grasped the first data. On the other hand, by reading different types of literature, learn from it, qualitative design of the internal control have completed. Thus more convincing of the internal control mode and route of operational administration institutions is analyzed.There are two innovations in this paper. The innovation of the one is that the paper study operational administration institutions whose degree of reform is greatest. Most scholars study on administration institutions, no targeted research that based on the nature and characteristics of various types of administration institutions and the direction of reform have been done. Therefore, it has value to further research. The innovation of the two is that this paper chooses qualitative analysis combined with quantitative analysis as research method based on different characteristics of research. And I have carried on the investigation to many operational administration institutions internal control actual situation, and has grasped the first data to find the related issue institutions and point out the internal control mode and route.Admittedly, this study still has some disadvantages. On one hand because of the special nature of business units, its data is difficult to obtain, especially this paper study on operational administration institutions. I collect data mainly from the economy yearbook of China, the accounting yearbook of China and the Ministry of Finance website. The overall statistical data can be collected by the end of2012, which caused some limitations. On the other hand, this paper grasped the first date by quantitative analysis method. Firstly, collected in the questionnaire, the author collected questionnaire mainly in Heilongjiang province and Shandong province and other neighboring provinces and cities. In addition, because of the special nature, there are some administrative institutions reluctant leader doesn’t want to reply to the questionnaire, which also led to some limitations. Secondly, although the questionnaire distributed objects mainly from the financial sector, there are also some from other departments whose perspective different from financial officers. So they have a certain subjectivity to answer questions. But this also reflects the assessment of the implementation of the internal control from different people in different departments.