A Cade Study On The Optimization Of Internal Control In Y Market Supervision Administration

In recent years,in order to improve the efficiency and effectiveness of public services,our administrative institutions have continuously deepened institutional reforms and transformed government functions.In the two sessions of 2016,some hot issues like comprehensively deepening the reform and institutional mechanism for anti-corruption,reflect the commitment of government to punish corruption,and the future of national administrative reform.Meanwhile,it also puts forward higher request for administrative institutions,which are facing newer and bigger challenges.This article is based on the "Internal Control Standard in Administrative Institutions(Trial)”issued by the Ministry of Finance,and using the "Budget Law"and "Government Accounting Standards" as guidelines.First,this article utilizes Principal-agent Theory and The Theory of Public Fiduciary Responsibility to analyze the significance of the government's internal control framework.Then,we notice the present situation of Y Market Supervision Administration's internal control from the perspective of the distribution of power and responsibility.It faces a few problems,including the integration of functions floating on the surface,vague division of rights and responsibilities,and little effect of internal supervision mechanism.The reasons for the investigation are mixed market supervision models,inconsistent forms of reforms,as well as backwardness of the unit system.Therefore,Market Supervision Administration of Y should actively take effective measures to improve its internal control,optimize the organization structure and the rights arrangement,comprehensively review the functions of various departments,and then build a departmental position with matching powers and responsibilities.Besides,the multi-channel information communication mechanism and the acceleration of informatization construction improve the unit's information communication mechanism.Last but not least,the internal control mechanism is strengthened to fully guarantee the effectiveness of the implementation of the system.This paper aims to study on the internal control system in Market Supervision Administration of Y,and improve the ability of internal control,and build a legal,efficient and clean-fingered government.I hope the paper will be useful for the construction of internal control of administrative institutions.