Study On The Optimization Of Internal Control In Shenzhen Comprehensive Development Institute

Scientific and effective internal control is an important cont ent of scientific research institution management,which provides a powerful guarantee for its reform and development.In recent years,the importance of internal control of administrative institution is put on the height of the national governance,but in practice,scientific research institutions of the internal control construction process is slow.Improve the control level of scientific research institution,establish and improve the internal control of scientific research institutions is extremely urgen t.This paper analyzes the internal control current situation,existing problems and causes of Shenzhen Comprehensive Development Research Institute,and offer a proposal improvement measures,which have important theoretical and practical significance.This paper is guided by the cybernetics,principle-agent theory and system theory.It analysis policies and regulations of administrative institutions to establish and improve the internal control policies and regulations.On November 29,2012,the Ministry of Finance issued the "Internal Control Standards for Administrative Institutions(Trial)",which is the direct basis of the internal control construction of public institutions and provides guidance for the internal control construction of scientific research institutions.It includes the risk assessment,Operational internal control and business internal control,and internal control evaluation and supervision of four aspects of the content,which clears the internal control objective principle system,in order to standardize the internal control of administrative institutions.Shenzhen Institute of Comprehensive Development is in the initial stage of internal control construction.Since the establishment of the internal control system,due to the relatively weak awareness of internal control management system implementation is not in place,communication between departments is not smooth management personnel level and other reasons,there are inevitably many problems risk assessment activities become a formality.Operational level has not established the key post rotation system,internal control information is not in place.At the business level,budget execution control is low,regular inventory of fixed assets is not effectively carried out,and project consulting contract control is not strict.Moreover,the internal supervision and evaluation mechanism is quite weak.Therefore,Shenzhen Institute of Comprehensive Development should take active measures to improve the risk assessment system and systematically sort out the risk points at operational level and business level.At the business level,we should strengthen the execution of budget management,carry out regular inventory of fixed assets,strengthen the management of project consulting cont ract,so as to constantly improve the internal control system,and conduct supervision,evaluation and assessment of the internal control work.