Study On The Optimization Of Internal Control Of Sports Research Institutions In X City

In recent years,the Ministry of Finance has successively issued laws and regulations such as "Financial Rules for Public Institutions","In recent years,the Ministry of Finance has successively issued laws and regulations such as" Financial Rulesfor Public Institutions ",Accounting Standards for Public Institutions","Regulations on Internal Control of Administrative Institutions" and other laws and regulations to strengthen the budget management,my country has intensified the research on the internal control of administrative institutions,and clearly stipulated that the primary task of institutions is to increase the intensity of internal control and improve the internal control system.Administrative institutions have strengthened internal control in accordance with various national rules and regulations,and the level of internal control management has been improved to a certain extent.However,compared with the continuous improvement of the internal control system of domestic and foreign enterprises,the internal control construction process of administrative institutions is still in its infancy.The internal control of administrative institutions has a series of problems such as weak internal control environment,imperfect internal control system,weak supervision,low quality of internal control personnel,and poor communication of internal information.These problems can easily lead to the waste and out-of-control of financial funds,and the non-standard management of state-owned assets,leaving a greater safety hazard.At present,there are more researches on the internal control of enterprises,less research on the internal control of scientific research institutions,and even less research on the internal control of sports scientific research institutions.At the unit level,current sports scientific research institutions have problems such as imperfect internal control system,non-regular rotation of key positions,and backward construction of internal control informatization;at the business level,there are problems such as inaccurate budgets,lack of government procurement plans,and no accounting for fixed assets..Therefore,the research on the internal control of sports scientific research institutions has certain theoretical significance and practical application value.This paper takes the sports scientific research institutions in X city as the research object,and studies their internal control status,the purpose is to optimize the internal control system of the sports scientific research institutions in X city.This paper mainly uses the specific research methods of literature research method,interview and questionnaire survey method,case analysis method and quantitative analysis method to study the current situation,problems and improvement measures of the internal control of sports scientific research institutions in X city.Firstly,it reviews the research status of domestic scholars,and summarizes the research status of the internal management of sports scientific research organizations in X City,and then explains and introduces the relevant definition and theoretical basis of internal control management.Secondly,it analyzes and expounds the problems at the unit level and business level of the internal control of sports scientific research institutions in X city.Through in-depth interviews with the financial departments,offices,business departments and relevant personnel of the leaders and bureaus in charge of finance in X city sports scientific research institutions.According to the characteristics and content of the internal control of the public institution,the internal control questionnaire is designed in a targeted manner,and the main reasons for the internal control are deeply understood.AHP-fuzzy evaluation method is used to evaluate the internal control of X City sports scientific research institute.Finally,based on the sports scientific research institutions in X city,when there are difficulties and problems at the management unit level and business level,it provides targeted optimization methods to solve the problems of internal management unit level and business level.The research results show that the reasons for the existence of internal control problems in X city sports scientific research institutions are both at the unit level and at the business level.at the business level,it is necessary to strengthen budget business,revenue and expenditure business,fixed assets,government procurement,and contract management.X city sports scientific research institution can only effectively prevent corruption and ensure the work of the unit by starting from the current situation of their own internal control,continuously optimizing and improving the measures to improve the internal control unit level and business level problems,continuously strengthening the internal control system construction,and improving the internal control management and control ability.