Research On Improvement Of Internal Control System Of H Provincial Ecology And Environment Department

The internal control system construction of Chinese administrative institutions started late,some administrative institutions failed to establish a scientific and effective internal control system based on the actual situation of the unit itself,thus make it a paper-based regulation.In view of the serious lag on the internal control system of Chinese administrative institutions,it's very important to strengthen the research on it and explore an suitable system which targets national circumstances.This paper takes the internal control operation of the Department of Ecology and Environment in H Province as the research object,analyzed the existing problem in its system,with literature collection,questionnaire survey,and walk-through test.It is found that there are five major problems on internal control system of Department of Ecology and Environment in H province: immature regulation environment,imperfect assessment mechanism of crisis,weakness of control activities,low level of information and lack of supervision.Based on existing the problems of H Provincial Department of Ecology and Environment,we analyzed the reason and accorded to theoretical principles of internal control,with walk-through tests,questionnaire and refering to documents,the countermeasures for optimizing the internal control of the H Provincial Department of Ecology and Environment are proposed,which contain two dimensions of unit level and business level.Countermeasures at Institutional level:establishing an information team on internal control;strengthening the joint mechanism of internal control;strictly implementing the system of leader late speech;establishing a regular training rules for ordinary employees;strictly implementing separation of application and checking,checking and execution,execution and information recording,checking and supervision,execution and supervision;Replace key post rotation system with special audit and departmental review;Accelerating the construction of internal control information systems,etc.Countermeasures at the business level: establishing a regular self-evaluation mechanism,clarifying the authority of each department or post,stipulating internal supervision procedures and requirements,strengthening daily supervision and special supervision,setting up a complaint reporting system,introducing third-party organizations to do project technical review,strengthening budgetary planning and implementation awareness,executing centralized management of assets and contracts,and checking inventory regularly.H Provincial Department of Ecology and Environment as the provincial administrative unit,the optimization measures of the internal control system have a good reference for other institutions in the ecological environment managementsystem.Therefore,the relevant recommendations for the optimization of the internal control system were summarized,for getting universal experience that can be promoted and applied in the ecological environmental protection system,and even similar administrative institutions.