Research On Special Fund Management Of Administrative Institutions From The Perspective Of Internal Control

In our country administrative institutions bear the construction of public facilities,the maintenance of public safety,the public administration,the public education,improving public security and other aspects of responsibility,in other hands,administrative institutions play an irreplaceable role in strengthening political power,promoting social and economic development,improving people’s production and living conditions and maintaining social stability.Administrative institutions of special funds,which is the administrative institutions to complete the specific tasks assigned to the financial sector for the payment of funds and fulfill the specific responsibilities of a solid guarantee.The internal control as the basis of financial management of administrative institutions,which is of great significance in optimizing the management of institutions,standardizing the process,improving the normative and transparent funds.From the administrative institutions of the status of special funds management,the unit still exists such situation,such as within the lack of understanding of internal control,the "heavy investment,light efficiency" in the use of special funds,the existence of accounting treatment is not standardized in the special fund management,stranded Interception of appropriation of special funds and other illegal acts.Therefore,the administrative institutions should establish a more perfect internal control system,playing a special role in the supervision of funds to improve the use of special funds unit benefits.Based on this,the paper selects the internal control perspective,focusing on the administrative institutions of China’s special funds management research and analysis.Firstly,the paper defines the concept of special funds of administrative institutions,the main contents of special fund management,and expounds the contents and necessity of combining special fund management and internal control.Then,taking the internal control as the research perspective,taking the GT administrative institution as an example,from the unit level(the construction of the special fund system,the situation of the organization,the composition of the personnel,and the application of the unit information technology),the business levelManagement business,capital revenue and expenditure business,etc.)on the special fund management research and analysis,multi-angle,multi-level to reveal the special funds management problems and reasons.Finally,according to the previous analysis,to build a general fund management framework,and establish a comprehensive risk management philosophy,establish and improve the internal control system,improve the performance evaluation system,the introduction of special project management information systems and other specific improvement measures to improve the administrative institutions special fund management In order to ensure the safe and efficient use of special funds for management,and fundamentally solve the problem of corruption associated with public power.This article is innovative in the following ways: First,the angle of innovation.At present,the research on the special fund management of administrative institutions in our country is mostly limited to the external supervision level.In this paper,the internal control thinking runs through the whole process of special fund management,to enhance the unit of special funds management attention,fundamentally eliminate unit corruption.Second,countermeasures innovation.At present,China’s research on special fund management in administrative institutions is more general and lack of relevance.This paper chooses the GT administrative institutions,analyzes the special funds management from the aspects of internal control,and puts forward the general framework of special fund management and the concrete improvement measures,promotes the innovation of the special fund management system mechanism,improves the special fund management system and forms the safeguard policy Implementation of the long-term mechanism.