Investigation And Research On Internal Control Of Administrative Units Affiliated To Bureau X Of Dalian

Chinese economy is on the fast lane of rapid development.In order to meet the needs of the people of different classes,various administrative units continue to strengthen their own construction and prevent fraud in order to achieve better and more diverse social public service effects.Establishing a sound internal control system is a key to the management of administrative units.It can further improve the government management and play an important role in building a prevention and control system against corruption and standardizing economic behavior.In 2014,the "Regulations for Internal Control of Administrative Institutions（Trial）" promulgated by the Ministry of Finance formally came into effect.As basic units are weaker than provincial and municipal administrative units in terms of rules and regulations,resource allocation and professional capabilities,the progress of their internal control construction is still insufficient,and the shortcomings are obvious.It is worth noting that since the basic administrative units provide most of the public services and penetrate into all aspects of government management,it is of great significance to study the construction of its internal control system.On account of national and foreign literature,this paper takes the administrative unit of Dalian X Bureau as a research object study.Following the theory of new public management and the theory of national governance,it designs the questionnaire and survey outline on the basis of the five major factors of the COSO framework.Secondly,through questionnaire surveys and interviews with the heads of administrative units,office directors and financial personnel of the X bureaus,it aims to investigate the current situation of internal control of the administrative units of the X bureaus from the perspective of decision makers and executors.This paper will use SPSS software to analyze the reliability and validity of the questionnaire,investigating any non-standard implementation,inadequate risk assessment and other issues from the five dimensions of information communication,control activities,risk assessment,supervision and assessment,and environmental construction.It will analyze the most fundamental reasons for the lack of internal control information communication mechanism,unreasonable division of duties and responsibilities within the unit,insufficient risk handling,excessive formality of supervision and assessment,and weak awareness of internal control.On the basis of the above work,aiming at the current situation of internal control of the administrative units affiliated to Dalian X Bureau,it is proposed to establish a sound internal control information and communication mechanism,building a scientific and complete internal control activity system,and forming a scientific risk assessment management and control mechanisms,strengthening internal and external joint internal control supervision and inspection,and optimizing the implementation atmosphere and environment of internal control.It is expected to provide a reference for improving the internal control management level of administrative units.