Research On The Construction Of Internal Control System Of Basic Administrative System Institutions

With the rapid development of China's economy,the demand for government public services from different social strata has become increasingly diversified.In order to better meet the needs of the masses and provide high-quality public services,various administrative institutions continue to strengthen their own construction,prevent fraud and corruption,improve the efficiency and effect of public services.As an important part of the management of administrative institutions,the construction and improvement of its internal control system plays an important role in further improving the level of government management,standardizing economic activities and strengthening the construction of risk prevention and control mechanism of clean government.Therefore,the Ministry of Finance issued the "Regulations on Internal Control of Administrative Institutions(trial)" in 2012 and formally,implemented it on January 1,2014.However,according to the current implementation of the "Standards for Internal Control",compared with provincial and municipal administrative institutions,basic administrative institutions have many shortcomings in terms of institutional norms,resource allocation and professional literacy,which leads to the slow improvement of the level of internal control construction in basic administrative institutions and many serious problems.In addition,as the main provider of social public services and the "nerve endings" of government management,it is particularly important for basic administrative institutions to study the construction of their internal control system.This paper uses case study method,on the basis of "internal control standard of administrative institutions(Trial)" and related internal control theory,taking HB street in Yangtze River Delta as an example,through field research,analyzes the problems existing in the construction of internal control at the unit level and business level.Then,according to the characteristics of the internal control of the street government,this paper puts forward the internal control construction scheme at the unit level and business level,analyzes the six major businesses of the street,designs risk prevention and control measures and optimizesbusiness processes,so as to improve the management level of HB Street office.Finally,based on the case study of HB street,this paper summarizes several suggestions for the construction of internal control system of basic administrative institutions.This case study also provides case resources for the construction of internal control system of basic administrative institutions in China.