Study Of Internal Control Of Administrative Institutions

In recent years,with the development of economy and the progress of the society,the social environment of the administrative institutions is changing,which has had a profound effect on its business development,economic operation and function orientation.It also puts forward new requirements on the promotion of economic management.Therefore,as for the system construction,administrative institutions should follow the trend and serve the current economic and social development,and actively explore the institutional design and innovation.With the deeper market economy reform,fiscal income increase year by year,and the financial investment for administrative institutions are also increasing.The administrative institutions have stronger economic power to provide more comprehensive services to the society,which put forward higher requirements to improve the efficiency of the use of fiscal funds.The proper execution of the internal control system is the precondition for the orderly development of the administrative institution,which plays a vital role in the use of financial funds.With the constant improvement of financial supervision and discipline inspection system,the system construction of relevant administrative institution has been perfect,but traditional system still influence on the present administrative institution.However,the bad phenomenon still exist such as management system is imperfect,inadequate supervision,responsibility unable to carry out and so on.Therefore,the situation of administrative institutions is not optimistic.With the development of network information,the internal management of administrative institutions has become increasingly concerned by netizens,and the lack of internal control has become the focus of the society.In recent years,with the promotion of the financial and other government departments,the academic circles have actively discussed and put forward many constructive suggestions for the development of the internal control of administrative institutions.Since January 1,2014 the administrative institutions internal control standard "(financeand accounting)[2012] no.21(here referred to the" specification "),has implemented and the administrative institutions internal control system construction has made great progress,but because it started late,while the specification also has shortcomings,there are still many aspects need to be perfect.The paper discusses the internal control of W from the unit level,business level and management level.It first briefly introduces the related theoretical basis,investigates the current situation of the construction of internal control,and analyses the problems and reasons existing in the current system.It further improve the construction of the internal control system of the administrative institutions.By the study of the internal control problems of W,the corresponding measures and new reference ideas can be provided for the reform of the internal control management system in relevant administrative institutions.