Research On The Optimization Of Internal Control Of The Waterlogging Administrative Office Of Yanhe City

In recent years,the state has actively advocated the transformation of government functions,through the establishment of government agencies and functional allocation reforms,to solve the current problem of inadequate development imbalance,to meet the people's demand for high quality and beautiful life.Institutions should also change their work goals,and enhance the public's evaluation of their provision of public services and enhance their ability to provide quality public services,and respond to the call of the times.Improving the internal control system and strengthening internal controls is a key step towards this goal.At present,due to the promulgation and implementation of relevant internal control regulations,and some actual conflicts have arisen in the specific practice of public institutions,some problems need to be solved in combination with the actual situation.This paper takes the Waterlogging Administrative Office of Yanhe City as the research object,and takes the principal-agent theory and the new public management theory as the guidance.According to the “Administrative Institutional Internal Control Regulations(Trial)” promulgated by the Ministry of Finance,the Waterlogging Administrative Office of Yanhe City The status quo and problems of internal control,and their causes were sorted out and summarized,and then targeted optimization suggestions were proposed.It can be seen from the internal control basic evaluation index score sheet that although the Waterlogging Administrative Office of Yanhe City has established a certain degree of internal control system,some problems revealed that the overall internal control system of the unit is flawed and needs improvement.perfect.The problems of internal control include the weak internal control awareness of the unit,the lack of internal control leading departments;the shortage of financial personnel,lack of financial ability,and the multiple posts of one person;the internal audit supervision department is not set up,internal supervision cannot be effectively carried out;budget preparation is rushed,The budget is out of line,lack of performance evaluation;lack of unified information management system,increased manipulative factors;loose management of employees;no establishment of regular asset inventory system,resulting in missing or damaged assets,resulting in inconsistent accounts.After careful analysis,the causes behind the problem are revealed,including the instinct to avoid disadvantages,the loose internal and external environment,the idea of heavy publicity,and the lack of incentives for compensation and benefits.In view of the problems and causes,this paper puts forward internal control optimization suggestions,such as increasing the number of financial personnel,adding the audit department,the overall financial staff of the institutions affiliated to the municipal bureau to conduct rotation,and the municipal bureaus to select the disciplinary inspection and supervision personnel to be stationed in the subordinate units,and implement the sub-project grading approval.System,focus on budget performance evaluation,etc.In addition,the website of the unit should be established to regularly update the contents of the units related to flood prevention and drainage,water conservation,staff training,skill competition,etc.,to eliminate barriers to communication with ordinary citizens,to draw closer to the public,and to let the public truly understand the unit.The public will spontaneously supervise the internal control system of the unit and the implementation of related work.The research in this paper provides a feasible route for the optimization and improvement of the internal control system of the case unit,and has certain reference value for the establishment of internal control system of other similar types of water conservancy institutions.