An Analysis Of The Internal Control Of The Case-involved Property In L Court

With the enhancement of social transformation period of intensified the conflict of various interests and people's legal consciousness,the number of court cases accepted showed a trend of increasing year by year,while the amount of case-involved property grew accordingly,traditional case-involved property management mode has been unable to meet the requirements of large quantity,high transparency of modern case-involved property management.In the current continuously further clear the old disturbing backlog and strengthen the social management function of the people's courts,the court due to the internal environment and the management and many other factors,caused by the court to have received the pay of the person subjected to execution case,not timely,full specified amount to the applicant executor,form the case backlog of the special account for payment,the money has become the main source of court liabilities,which constitutes the emphasis and difficulty in financial management of the court.In addition,the lace of standardization in the management of the court involved money has also become one of the root causes of misconduct of the court within the individual personnel to lean on,misappropriate,embezzle and corruption case-involved property.The above question raises a high concern for the internal management of the court case.However,there is no special internal control system for the relevant work of the court in China,which is not formed in the relevant work regulations,and has not formed a perfect internal control system.Therefore,in order to be able to guarantee the parties and interested persons to judicial relief channel and path running smoothly,safeguard the legitimate rights and interests of the parties and interested persons actively,will be a real paper white "law" into a legally enforced everyone must abide by the ruling,the court management undoubtedly become involved money and an important measure to improve the internal management.And how to strengthen and standardize the management of case-involved property in the case,the people's court are the weak links in effective control of the internal management system and the risk and prevent position crime,has become the court facing a major research topic.On November 29,2012,the ministry of finance issued <The notice of the ministry of finance on printing and issuing the internal control of administrative institutions(trial)>,which provides a theoretical guidance to standardize the internal control,strengthen the construction of integrity of risk prevention mechanism and improve the internal management level of administrative institution.As a national judicial organ,thepeople's court for the case-involved property in the problem of internal management is not standard,should with the above specification as the guide,carefully build the case-involved property in the management system of internal control framework,in order to more effectively guard against and dissolve the execution work risks,improve the quality and efficiency of the case-involved property management.The article is to solve practical problems in the internal management of administrative institution as a starting point,through the empirical study on the internal control of the case-involved property in the court,in the form of case analysis,using the basic theory and principle of accounting and financial management,combining with the enterprise risk management idea and mechanism and the incentive constraints mechanism,will be distributed case payment timeliness and accuracy of financial binding forces as members of the court and its organization to break through the content of the performance appraisal,etc.There is a certain practical significance to be applied for administrative institutions to carry out the internal control evaluation and help for the management of social public affairs related refining unit to build their own internal control system.Firstly in the introduction part,this paper introduces the research background and reveals the research significance.By reviewing existing literature,this part reviews and evaluates the related theory of administrative institutions internal control.On this basis,this part introduces the research contents,research methods and framework of this article.Secondly from perspective of theory,this paper analyzes the introduction to the theory of internal control of administrative institutions,definition,characteristics and risks of the case-involved property in grass-roots court,the objectives,principles,contents and functions of the internal control of the case-involved property in grass-roots court,and the theoretical basis of the internal control of case-involved property in the court.Thirdly,this paper takes the internal control of the case-involved property in L Court as an example,introduces the basic situation of case unit,the unit of the case-involved property in the business case and risk,case of introduction to the evolution and present situation of internal control unit in the case-involved property,and the case of the characteristics of the internal control unit the case-involved property.Fourthly,this paper analyzes the problems and causes of the internal control of the case-involved property in L Court,the paper points out the problems mainly include failure to form a unit internal control the overall environment,there is the phenomenon of heavy entity light procedure,internal control information degree is not high,theinadequate supervision and internal control.The reasons for the analysis mainly include the environment of internal control management is not ideal,the construction of internal control system is not perfect and the limitation of supervision.Lastly,this paper makes some suggestions such as strengthening the construction of internal control culture,optimizing the unit structure,completing the management system of the case-involved property,building efficient information communication,strengthening the control of supervision by summarized the conclusion of case study.