A Case Study On The Internal Control Of A Court

The eighteen Congress of the party emphasized:"The reform of administrative system is the inevitable requirement for the superstructure to adapt to the economic base." With the gradual promotion of China's administrative system reform and the continuous development of anti-corruption work, today's Service-oriented Government calls for the administrative institutions to develop in the direction of structural optimization, honesty and high efficiency.Its scientific and practical management model is widely concerned by the community. As an important place to maintain the dignity of the law and to ensure social harmony and stability,improving the efficiency of management and service effectiveness has become the top priority to the reform of the court. Due to the historical influence of traditional administrative management mode, the level of internal management is still lagging behind and the court has some problems. Establishing and perfecting the internal control system of the court is an effective way to improve the efficiency of court management.Since 2014, the Ministry of Finance formulated the "basic norms of internal control of administrative institutions (Trial)" (hereinafter referred to as "internal control standards") has been officially implemented. Based on the actual situation of our country, "internal control standards" refers to the internal control mode of enterprises, and guide the direction of the internal control of administrative institutions. In this paper, according to the requirements of"internal control standards", combined with the characteristics of the court's own business,we find out the key control. In the A court case, the court focuses on the internal control mechanism, key position control from the unit level, and budget control, business receipts and business control, government procurement control and control of assets from the business unit, respectively analyzes the A court internal control of the current situation and existing problems, for example, there is no independent internal control and audit department,the staff's consciousness of internal control is weak and the professional level is insufficient,periodic inventory is not put in place, fixed asset card update is not in time. At the same time,some suggestions are put forward.The internal control of court should strengthen the risk assessment and control mechanism, set up internal control departments and coordinate with the Supervision Room, enhance the internal control consciousness of court personnel,conscientiously carry out research work, pay attention to the actual needs of units and so on.This paper attempts to provide a reference for the internal control of the court, and provide feasible suggestions for practice through case studies.In the process of practice, the court should establish a good internal control environment,and actively promote the process of information within the unit, improve the separation of incompatible positions, strengthen the internal control of authorization and approval, establish a centralized management system etc.At the same time,it is necessary to improve the professional level of the internal control of the court with the help of external professional institutions, to ensure the smooth implementation of the internal control system in practice, so that the court management will develop in a more optimized direction.