The Implementation Of Internal Control Problems Research Of The Basic Administrative Units

In recent years, China has accelerated the pace of reform, efforts to promote reform in all areas. The Government is comprehensively deepen reforms of the organizers and implementers, initiative and efforts to reform the implementation of reform measures of the government's decision to implement the reform of the depth and effectiveness that can be achieved can be achieved. The government should do to lead the reform pioneer, bearer of the courage to reform, reform of scientific plan and promote the reform of practitioners. To meet the need for reform to meet the needs of the masses, government should transform its functions, the focus to create a favorable environment for economic and social development, providing quality services to the public, maintaining social harmony and stability come. As assume the functions of various government administrative institutions, in the process of reforms will face new and greater challenges. Currently, the administrative institutions of internal control also lags or Absence, financial activities are not standardized, and low efficiency in the use of financial resources, the economy is not high benefit widespread. Administrative institutions need construction and implementation of internal controls to prevent fraud by unit controls the means to reduce the probability of corruption, further enhance the level and efficiency of public services. In order to further improve the internal management level administrative units, prevent and curb corruption, establish and regulate the Internal Control system, according to "People's Republic of China Accounting Law" and "People's Republic of China Budget Law" and other relevant laws and regulations, the Ministry of Finance in November 2012 issued "administrative institutions internal control standards (Trial)", and decided that with effect from January 1,2014 in the national implementation of the administrative institutions at all levels, the implementation of internal control implementation for the administrative institutions to provide a norms and basis.Based on this background, the paper selected A Bureau, as the case, learn from the theoretical results of a systematic study of internal control, internal institutions for administrative control of theoretical analysis and case studies to analyze the problems of the current administration of internal control institutions, study and propose measures to help improve the level of internal control of administrative institutions of recommendations with a view to the implementation of the administrative institutions' administrative institutions internal control standards (Trial) ", build and improve in line with the actual situation of the unit and can play the actual results of the internal control System provide a useful reference.This thesis is divided into four parts. Significance of the first part is the introduction, this part introduces the research background and the research of internal control can play, introduce relevant literature review at home and abroad, introduces the research content, the use of methods, the main innovation. The second part is the theoretical analysis, this part the definition and theory of internal control evolution are introduced, summarizes and analyzes the connotation of the concept of internal control, administrative institutions applying to internal control the necessity and particularity and from elements of the administrative institution of internal control elements of the detailed analysis. The third part is the analysis of a bureau of internal control present situation and the existing problems and reasons, this part of the foot in internal control basic theory, to a bureau as an example, theoretical analysis and empirical research combined, from the five elements of internal control, introduces the present situation and the existing problems of internal control in a. The fourth part is a perfect internal control measures for the implementation of the construction, from the foregoing a bureau of internal control existing problems of proposed measures to improve and solve the problems, to perfect the internal control system of a bureau.