Study On Internal Control Of Contract Operations Of A City Cultural Tourist Area Management Committee

In order to reduce the operational risk of administrative institutions,improve work efficiency,and prevent abuse of power and favoritism,China has successively promulgated and implemented a series of internal control policies and regulations to actively promote internal control and construction.The contract business is an important part of the internal control at the operational level of the administrative unit.It has the characteristics of long business processes and complex interests involved.And with the development of social economy,the number of contract business involved in administrative units is increasing,and the content is becoming more and more complicated.Therefore,it is of great significance to strengthen contract business management and improve related internal control system.This article is divided into three parts.The first part includes the introduction and the concepts.It mainly introduces the research background and research significance of the article,and combs the relevant research results of domestic and foreign internal control and contract business of administrative units,and the related concepts of internal control and contract business.The second part is a case study,mainly through the analysis of the status quo of internal control of contract business of A City Cultural Tourism District Management Committee,found that the contract business internal control signed irregular,missing dispute resolution mechanism,contract file management confusion and other issues.The third part is the suggestions and prospects,mainly for the above issues put forward the corresponding optimization suggestions,re-combing the contract business process.Due to the limitation of working experience and research on policy theory,the internal control optimization scheme of this paper still has some shortcomings.However,based on practice and related policy theories,some suggestions are put forward for the institutionalization,process and informatization of the contract operations,and it is hoped that it can provide some references for other administrative units to establish a sound internal control system.