Research On The Internal Control Of CQ Compulsory School

The ministry of finance promulgated the internal control standard of administrative public institutions(trial implementation)in 2012 and stipulated that the standard came into effect in 2014,more and more attention has been paid to the internal control of public institutions and the internal control work of public institutions have their own guidelines and norms.However due to the short time foe the full implementation of internal control in public institutions,most of institutions have not yet established a long-acting and feasible internal control mechanism.Based on the CQ compulsory education school,using internal control standards for prototype and using the method of literature research and practical investigation,from tow aspects:the unit level and business level to analyze the CQ compulsory education school which found that the current situation of the internal control problems and then analysis the reason,put forward countermeasures hope to improve internal control of the CQ compulsory education school and put forward practical measures,in this way the institutions'internal control can come up with all-round development of new ideas and make the internal management level of enterprises,internal control really improve the efficiency and effect of public services.This paper takes the CQ compulsory education school as an example to conduct research.It uses literature research method to understand the basic knowledge and relevant theories of internal control and internal control in public institutions.The questionnaire survey method was used investigated the situation of CQ compulsory education school.Using case study method to analyze the present situation of CQ compulsory education school in unit level and business level find the problems of CQ compulsory education school including lack of internal control awareness,unreasonable post setting,and lack of internal supervision and so on,has carried on the reason analysis to problems and put forward feasible countermeasures at unit level and business level including increasing attention management,strengthen public consciousness of risk and risk assessment and strengthen the effectiveness of internal and external supervision.In-depth research aim to make internal eontrol play a real role in publie institution,in line with the actual unit,throughout the whole process of economic activities,reduce the risk of major economic activities and achieve mutual restriction and supervision of various departments.