Z Nonprofit Research Institutions Within The Internal Control System Construction And Optimization Study

Since the promulgation of the eight central regulations,with the improvement of party style and clean government and anti-corruption work,the internal and external audit supervision has been strengthened,the internal management level of public welfare scientific research institutions has improved,but there are still some universality Second,some units of the system construction is lagging behind,it is difficult to form a complete system of systems,the implementation of the system coordinate the implementation of the system,the implementation of a number of units of the system,Power is not strong.Third,some units do not have a clear internal control objectives and effective internal control measures,internal control system in name only,the specific performance of the budget is not standardized,internal supervision and inspection is not enough,resulting in unit management can not develop to a higher level,Easy to produce integrity risk.At present,the construction of internal control system of public welfare scientific research institutions in China is still in the development stage in terms of theory and practice.In the implementation of internal management process,the unit managers and department managers often feel unable to start,can not find a practical grasp,the urgent need to strengthen the internal control system construction of practical research.This article takes the Z unit as the research case of internal control of public welfare scientific research institution,aiming at systematic and comprehensive analysis of the internal control system construction and optimization of the unit.This paper uses the method of literature research and field investigation to study the risk and defects of internal control of the unit,especially for the key control points.In this paper,Through the periodical database,offline library and other channels to collect the research data related to this subject at home and abroad,to sort out the analysis to ensure that the subject of scientific and rational.To the Ministry of Finance issued "administrative institutions of internal control norms(Trial)" as the basis,to the Z unit to conduct field research to understand the unit management,communication with the various departmental managers to find the crux of the unit management problem.Combined with the research content,the theoretical research results applied in practice,to help Z units to build and optimize the internal control system,improve the Z unit management level.Hope that the research results of the paper can be Z units in the future to build the internal control system play a good role in promoting.In the course of promoting the construction of internal control,Z unit still has a long way to go,it is proposed to strictly abide by the relevant provisions of the "Internal Control Standard for Administrative Institutions(Trial)",combined with the actual situation and internal control experience,Unit internal control standard manual ",the internal control system to build a strict system of norms and units in the publicity and training,as soon as possible to the Z unit management level to a higher level.