Study On The Internal Control Of W Street Office

As the dispatched agency of the people’s government,the sub-district office is the "nerve endings" of the government to facilitate the management and service to the grass-roots level,and has the basic functions of uploading,delivering and providing public services.However,loopholes in the internal control management of our country’s sub-district offices are gradually exposed,such as managers overriding the internal control system,unreasonable organizational structure,lack of endogenous risk prevention and control mechanism,incompatible job separation control,inadequate budgetary control and performance evaluation control,and inadequate internal supervision.And so on.Even some managers of neighborhood committees in subdistrict offices or subdistrict jurisdictions abuse their powers in loopholes of internal control system,misappropriate unit assets and seek improper benefits.It can be seen that the in-depth study of the internal control of China’s subdistrict offices is imminent.At the Fourth Plenary Session of the Eighteenth Central Committee,it was proposed that the construction of internal control should be one of the important means to promote the comprehensive rule of law,and the governments at all levels should establish the internal control system as soon as possible.China’s Ministry of Finance has issued "Standards for Internal Control of Administrative Institutions(Trial Implementation)" and "Guidance Opinions of the Ministry of Finance on Promoting the Construction of Internal Control of Administrative Institutions in an All-round Way",which further pushes the internal control of administrative institutions to a certain height.Based on this background,this paper takes W sub-district office as a case study,uses the internal control theory that we have mastered,and on the basis of learning and drawing lessons from the Norms,adopts the methods of literature analysis,questionnaire and case analysis to investigate and analyze the current situation of internal control in W sub-district office.To find out the problems and put forward suggestions for improvement,so as to provide some reference for W sub-district offices and other sub-district offices in the construction and improvement of internal control.This paper is divided into six parts: The first part,mainly introduces the background and significance of this study,elaborates the research results of internal control at home and abroad,research methods,research content and innovation of the paper.The second part elaborates the related concepts of internal control,and introduces the basic theories of internal control research in administrative institutions,such as "national governance theory","principal-agent theory","asymmetric information theory" and "COSO internal control framework theory".The third part,through questionnaire,explores the current situation of W Street office internal control construction.The fourth part,according to the survey results,based on the five elements of the overall framework of COSO,analyses the problems of internal control work in W street office.The fifth part still puts forward suggestions for improvement from the five elements of COSO’s overall framework.The sixth part,conclusions and prospects.This chapter mainly summarizes the research conclusions,limitations and future prospects,in order to provide reference for the internal control construction of W Street and even the whole district,the whole city and the whole country’s sub-district offices.