Research On Improvement Of Internal Control Of Institution At Operational Level

In the last several years, as the financial funding from government increased gradually, the institution has become more and more important. It is the main duty of institution to take use of the funding reasonably and effectively. The efficiency of funding is impacted a lot by the management ability. Even there are several management system, lots of problem still exist in institution due to the tradition, such as lacking of perfect management system, no clear responsibility, no enough supervision, frequently happened corruption cases. As the problem getting more and more severe, the internal management of institution has been pay more and more attention to, and has been a social public focus. With the assistant of government, a lot of suggestion about improvement of internal management of institution has been proposed from academia. Also, as the public of "Internal control norms of administrative institutions (for Trial Implementation)", there are lots of scholars taking research on this internal control of institution. Some research result has been applied for practice to help the construction of internal control of institution. However, comparing to the internal management of enterprise, there is still a gap to fill. In this paper, for internal control of operational level of institution, we study how to improve the internal control system of operational level of institution and how to apply internal control in institution, and provide some reference for research of internal control of institution. It is expected to provide reference to institution through this example in institution A, with better development, and with better construction of internal control.