Internal Control Optimization Research At The Business Level Of A Adminastrative Unit

Since the reform opening up,The socialist market economy of China develop rapidly,the economic strength gradually increased,the expanding scale of government revenue and the financial management system has changed deeply,government increase investment about the administrative units.For the internal control of administrative units,the level of its construction directly affects whether the unit is clean and fair,and it also affects the attitude and views of the society to the administrative units.In contemporary society,the importance of the administrative units increasingly high,the demand to enhance its internal control is increasing,at the same time Chinese economic rapidly development,administrative units are also facing many problems,these problems need us to pay attention.The administrative unit should focus on risk prevention and control,strengthen the management of personnel and things,and prevent problems.In strengthening the economic development,business management and control capabilities,the administrative units should also have a more profound goal of their own internal management level.In December 2012,the Ministry of Finance issued the "administrative institutions internal control norms(Trial)1",the specification has been officially implemented since 2014.Then in order to implement the spirit of the the fourth Plenary Session of the 18th CPC Central Committee,the Ministry of Finance in 2015 issued a"guidance" on promoting the construction of the internal control of administrative institutions,in order to let the unit in the construction of the internal control to identify the entry point for a definite purpose,the Ministry of Finance decided to carry out quantitative evaluation oriented in 2016.It is through " comment with the construction " promote the establishment of the internal control in the administrative institutions.Under the guidance of relevant documents issued by China's administrative units,the administrative institutions set up and improve their internal control respectively,but there are still some problems in the process of construction.This paper reviews the relevant literature and theory of internal control of administrative units,using the methods of literature research,field research and case study,based on the principal-agent theory,governance theory as the basis for summarizing the development course of China's internal administrative units internal control connotation and administrative unit control,at the same time from the unit level and operational level to the internal control process system overview,make theoretical foundation for the case analysis.The case analysis focuses on the business level A administrative units present situation of internal control,analyzes the problems in the internal control of the service level of A administrative units,such as budget management is not perfect,government procurement and ineffective control,asset management and control of chaos;secondly analyzes the deep-seated reasons,such as lack of understanding of the internal control business budget balance of payments,business risk control is not comprehensive,the asset management business information verification work is not perfect;the integration of control activities in five aspects to give suggestions to optimize the business level of internal control of A administrative units,such as standardize business processes,a clear division of responsibilities,optimize the approval authorization.The article generally conducts theoretical research and case study on internal control of administrative units' business level,and draws general conclusions,which will provide theoretical reference and practical basis for internal control construction of administrative units in China.