Research On Internal Control Optimization Of S Unit

In recent years,the development of global economy has undergone amazing changes,and the economic development of our country has also produced qualitative changes.With the reform of the economic system and the development and improvement of the market economy,various industries are developing orderly in the fierce competition.Therefore,how to strengthen internal control is becoming more and more important in unit management.The continuous development and improvement of the internal control system will help to improve the work efficiency and management level of the unit,so as to reduce unnecessary expenses and avoid corruption and waste of resources.Although China has made some achievements in the development and construction of internal control,there are still some problems in internal control from the current level of development and construction.In many units,the theory of internal control is not combined with its practical work,and there is a certain separation,which leads to the low efficiency and effect of internal control.This article is mainly based on the "Basic Standards for Internal Control of Enterprises" issued by the Ministry of Finance of the State Council in 2008 in conjunction with the Bank,Insurance,and Securities and the National Audit Office,and the "Internal Control Standards for Administrative Institutions(Trial)" issued by the Ministry of Finance in 2012,As well as the contents of the “Small Enterprise Internal Control Standards(Trial)” formulated and issued by the Ministry of Finance in 2017 and related legal provisions,the basic theoretical concepts and practices of internal control are discussed.This paper takes S unit as the main research object of internal control,analyzes the current situation and finds the corresponding problems from the internal environment level and business activity level related to internal control,and uses the comprehensive analysis method of mathematical model.The comprehensive evaluation model and effective evaluation index system of internal control of S unit are constructed,and the results of comprehensive evaluation of internal control of S unit are obtained.Based on the analysis results,this paper puts forward some targeted optimization and improvement measures for the internal control of S unit.It mainly includes further optimizing the internal control evaluation system,setting up key personnel and post responsibilities,perfecting the internal control management system,perfecting the authorization and examination and approval system,strengthening the control and management of budget business,and perfecting the procurement business system,strengthen the asset management system,establish an effective risk assessment mechanism,improve the internal control supervision system,and so on.The research of this paper adopts the analysis method of the combination of qualitative analysis and quantitative analysis to make an empirical quantitative study on the internal control of S unit from the five element dimensions of internal control.In order to comprehensively improve the construction of internal control in S unit,I also hope that this paper will study the optimization of internal control in this paper,and provide some reference value for the construction of internal control in other units.