| At present,the research on internal control at home and abroad is mostly based on enterprises,while the research on internal control of administrative institutions is less and starts late.The operation funds of the administrative institutions come from the financial allocation,and the purpose of the operation is quite different from the profit maximization of the enterprises,which determines that the goal of the internal control of the administrative institutions is to prevent the corruption risk in the economic activities.In recent years,as the state has intensified its efforts to curb corruption,it has become an important task in the level of state governance to promote the internal control construction of administrative and public institutions in order to restrict the operation of power and promote the establishment of a clean and efficient government,this has endowed the administrative institution internal control system construction deeper level significance.The 2012 norms for internal control of administrative institutions(for trial implementation)and the 2015 guiding opinions on comprehensively promoting the construction of internal control in administrative institutions have been officially released,indicating the direction for the construction of internal control in administrative institutions,all Levels of the executive branch,institutions to respond positively to the spirit of the document,the establishment of internal control system or optimize the existing internal control system.From the implementation of the overall situation,the promotion of the internal control system has achieved good results,but there are still some stubborn diseases.As the slogan of promoting the construction of internal control has only been put forward in recent years,the thinking of the staff of administrative institutions has not yet changed,the concept of internal control is generally indifferent,and the implementation level of internal control relies too much on the financial department,and the overall implementation is weak,this results in the effectiveness of internal control is greatly reduced,or even virtual.In addition,the leaders of administrative institutions do not have a deep understanding of internal control,neglect the role of internal control in the concept of internal control,neglect the establishment and implementation of the power balance mechanism,and affect the internal control environment at the unit level,and then affect the construction and implementation of internal control at the business level.Generally speaking,the current situation of internal control construction in administrative institutions is still not optimistic,weak internal control environment,lack of implementation,lack of supervision is a common problem.In this paper,s bureau is taken as the research object,and the risk frame theory,fraud triangle theory,new public management theory and work practice are combined,this paper analyzes the problems and causes of internal control of s bureau at unit level,business level and information system level,and puts forward corresponding deepening countermeasures to optimize the internal control system of s bureau.It is expected that the case study of s bureau can provide some humble opinions for the optimization of the whole internal control of administrative institutions. |
