Information Construction Of Internal Control Of The Court Under The Background Of Judicial System Reform

The central government of China put forward in the meeting of the eighteenth session of the Third Plenary Session.Improve judicial reform to promote the constructions of the rule of law in China.Pass to province following district court,checked budget in the Cha hospital to carry out from province the class government public finance section unify a management and speed to construct candor efficiently the socialism judiciary of the authority.The Supreme People's Court immediately and formally releases ? The court of the people reforms outline(2014-2018)for five years ? and guided by Xi Jinping's thought of socialism with Chinese characteristics in the new era,the reform of the judicial system has been further advanced,with the judicial responsibility system as the key.Carry out major reforms in the classification and management of judicial personnel,the protection of judicial careers,the unified management of personal property in local courts at or below the provincial level,and the positioning of the functions of the courts at the fourth level,and comprehensively deepen the comprehensive reform of the judicial system.Under the background of judicial system reform,the court changed the previous decentralized management model at all levels,set up a unified management model for people's property at the provincial level,and cooperated with the main line of the internal control construction of the court,adopting the theoretical framework of COSO internal control and the five elements of internal control.Starting from the theory point of risk assessment control,the paper introduces the characteristics of internal control in administrative units,analyzes the problems existing in internal management before and after the reform of the judicial system,the current situation of internal risk assessment and control construction,and the use of new information systems such as court finance and office.It has realized the connection and integration of internal data information,and the internal control management model has changed to rely on the information technology of large data to realize the internal control management intelligence.It is this kind of management model that can effectively control risk points,and it has a great inevitability to establish an efficient internal control system.Its positive significance lies in revealing the long-term trend that the internal management of administrative units not only the court system but also the development of informatization and intelligence.