A Research On Optimization Of Internal Control For H Navigation Administration

Administrative institutions are responsible for performing public administration and providing social services.They are the guides and coordinators of China’s social development.However,compared with other legal person organizations,the construction and implementation of internal control of administrative institutions lags behind,which seriously affects the efficiency of their organization management and performance of public responsibilities.According to the Government Accounting System--Accounting Accounts and Statements of Administrative Institutions issued by the Ministry of Finance in 2017,H Navigation Authority has basically completed the connection and conversion between the old and new systems,and also improved the corresponding internal control system.However,there are still many problems and defects to be solved in internal control.Therefore,it is necessary to systematically evaluate the internal control construction and implementation of H Navigation Authority,timely discover the weak points of internal control system and put forward Suggestions for improvement,so as to realize the normalization,standardization and concretization of internal control.On the premise of sorting out the development process of the internal control system and the main internal control evaluation model of domestic and foreign administrative institutions,this paper elaborates the concepts,purposes and principles,elements,methods and other related theories of internal control of administrative institutions.On this basis,through questionnaire survey,field investigation and other research methods,in-depth understanding of the existing internal control system,main business operation and control process,as well as the implementation of the internal control system of budget units at all levels of H Navigation Authority.H maritime administration of the internal control unit level and specific problems found during the business level,put forward to optimize and improve the guidance of H maritime administration of the internal control system,including strengthening the construction of internal control environment,establish and improve the risk assessment and supervision system,the construction of information system to promote industry fiscal integration,enhance staff quality,real-time and update in advance,strengthening budget control,improve the asset management,strengthening the contract control,etc.This paper in order to better carry out the internal control evaluation of administrative institutions and improve the internal control system has some ideas for reference.