Research On The Constuction Of Internal Control Of A Contry Administration For Market Regulation Under The Background Of Institutional Reform

The administrative unit is the unit that exercises state power,handles state affairs and provides public services.In recent years,with the exposure of many corruption cases,the government pays more and more attention to the restraint of power and the management of public officials.As an effective means to restrain the operation of power,improve the administrative efficiency of public officials and the satisfaction of the masses,internal control has developed rapidly.In 2012,the Ministry of Finance issued the "Standards for Internal Control of Administrative Institutions"(trial implementation)which is of great significance to the construction of internal control of administrative units in China.It marks a document with basis for the construction of internal control of administrative units in China and points out the direction for the development of internal control in China.In March 2018,at the first session of the 13 th National People's Congress,the decision on the institutional reform plan of the State Council was adopted by vote,marking the beginning of a new round of institutional reform.The Institutional Reform Program has adjusted many departments,including the establishment and integration of departments,the optimization and standardization of functions.This is not only the inevitable requirement for the self-improvement and development of administrative units,but also the optimization of national governance system and governance capacity.With the implementation of the reform,the personnel,internal institutions and responsibilities of the administrative units will change.The problems existing in the administrative units before the reform will be highlighted and the impact will be expanded.Under this background,it is of practical significance to construct or improve the internal control of the administrative units.Based on the Standard of Internal Control of Administrative Institutions,this paper elaborates the relevant theories of internal control of administrative units,and then analyses the problems existing in the internal control of the two main units of the reorganization of a county's Market Supervision Bureau before the implementation of institutional reform,i.e.the Food and Drug Administration of a county and the Industry and Commerce Supervision Bureau of a county,and summarizes the challenges faced by the internal control construction of a county's Market Supervision Bureau Fighting,and from the unit level and business level to build its internal controlsystem strategy,finally this paper summarizes,and points out its shortcomings.