Investigation Report On The Implementation Of Internal Control Of Administrative Institutions In Hunan Province

Internal control is not only an important management activity of administrative institutions,but also an important institutional arrangement.Effective internal control can improve the management level of administrative institutions,improve the quality and efficiency of public services,and promote the establishment of service-oriented government.In 2012,the Ministry of Finance promulgated the "Regulations on Internal Control of Administrative Institutions(Trial)",and in 2016 promulgated documents such as "Guiding Opinions on Comprehensively Promoting Internal Control Construction of Administrative Institutions",which provided a basis for the internal control construction of administrative institutions in China.After years of practice and exploration,China's administrative institutions have made great progress in internal control construction,but there are still some shortcomings.How to find out the problems existing in internal control and improve them,and promote the further improvement of internal control construction,can not be separated from scientific and effective internal control evaluation.Through the inspection and evaluation of the effectiveness of the establishment and implementation of internal control,on the one hand,it can prevent the risk of economic activities and block management loopholes in a timely manner;on the other hand,it is conducive to continuously improve the internal control system of administrative institutions and promote internal control within the unit to play a bigger role in management.Based on the questionnaires and feedbacks issued by Hunan Tianzhi Certified Public Accountants Co.,Ltd.,as well as the existing research foundation,this paper systematically investigates the implementation status of the internal control system of administrative institutions in Hunan Province from the aspects of construction situation and implementation effect.The results show that in terms of construction,the administrative units of Hunan Province have implemented the internal control construction and evaluation,and have comprehensively carried out the construction of the internal control standard system;in terms of implementation effects,they are generally at a satisfactory level.At the same time,it was found that in the implementation process of internal control of administrative institutions in Hunan Province,there were problems such as unsmooth operation,ineffective effects,and internal control in order to pursue liability reduction rather than controlling cost and efficiency.Combined with the results of the analysis,the author proposes suggestions for improvement.Through this research,on the one hand,it systematically describes the implementation of the internal control standard system of the administrative institutions in Hunan Province.On the other hand,it finds the problems and finds the reasons from the implementation status,and provides useful enlightenment for the implementation of new internal control standards.