Research On The Internal Control Issues Of The Y City Health And Family Planning Commission

At present,the development of internal control in China's administrative institutions is relatively slow,and there are few studies on this.Most of the researches are theoretical research and have little effect on practice.It is impossible to design the internal control system which is suitable for the administrative institutions according to the actual situation of them,so the study of internal control in administrative institutions is very important.The paper takes the internal control of the Health and Family Planning Commission in Y city as the research object,and uses literature collection,normative research,case analysis and other methods to study.First of all,this paper sorts out the research situation of internal control at home and abroad,draws the achievements of different researches,and analyzes the advantages and disadvantages of all kinds of research,laying a good foundation for the development of this paper.Then it analyzes the concept of internal control of administrative institutions,in which the concept of administrative institutions,public sectors and non-profit organizations,the concept of health system and internal control are analyzed.It also analyzes the similarities and differences between internal control and enterprise internal control of administrative institutions.The principal-agent theory,public accountability,GONE theory and risk control theory are studied,and the internal control of administrative institutions is analyzed using these theories.Secondly,on the basis of literature and theoretical research,the paper takes the internal control of the Health and Family Planning Commission in Y city as an example.The present situation and problems of the internal control of Health and Family Planning Commission in Y city are deeply analyzed.The study finds out many problems in the unit level,such as the Health and Family Planning Commission in Y city has not established the internal control group led by the leader,the stuff does not pay enough attention to the internal control,on the point of risk analysis and internal control system is not perfect,partial business incompatible post and duty separation execution is not in place,the function of the internal control management information system is not comprehensive and so on.The study also finds out many problems in the operational level,such as lack of communication in budget business,nonstandard phenomenon in bill management,non standard revenue and expenditure business,incorrect procurement process and so on.On the basis of the problems found,the reasons for the problems are mainly that the internal control environment is not mature enough,the internal control system is not perfect,and the internal control information construction is neglected.Then,starting from the unit level and operational level,the paper put forward many suggestions he Health and Family Planning Commission in Y city should do,such as establish an internal control leading group,strengthen the attention and learning of internal control,regular risk investigation,improve the internal control system,improve the selection of key positions of employees and incompatible job management,strengthen information system,establish supervision and evaluation of internal control mechanism,strengthen budget management,strengthen asset management advice and so on.Finally,according the literature,theory and case studies,this paper summarizes the relevant recommendations to improve the level of internal control in the Health and Family Planning Commission in Y city,and rises the administrative and institutional level to put forward more general measures to solve the problem in the administrative unit level.I hope the study in this paper will not only help to improve the management level and the risk prevention capacity in the Health and Family Planning Commission in Y city,but also can help the health care system to build a perfect internal control system and provide new ideas for the development of internal control of administrative institutions.