Research On The Influence Of Government Accounting Reform On The Internal Control Of Public Institutions

During the 13 th Five Year Plan period,China’s economy entered a new normal."New" is reflected in many aspects.For example,high quality has increasingly become a new focus,balanced development has increasingly become a new focus,"innovation" has become the main idea,expanding people’s way of thinking,producing new technologies,bringing new jobs and enriching new lives.In the economic environment,public institutions,as one of the indispensable subjects in national construction,are also constantly adjusting their functions,adapting to new changes and serving the new normal.One of the measures for institutions to adjust their functions is to strengthen the construction of their internal control.The supervision of its internal control construction has been continuously strengthened,and a set of unique internal control report preparation and reporting organization system has been basically established,which covers five levels of government departments,nine types of administrative institutions and six major business activities.The internal control work pattern of public institutions has initially taken shape.At the same time,the reform of government accounting is also developing in an all-round way.The "dual structure" of government accounting has been formed and entered the "dual track system".A government accounting standard system with unique Chinese characteristics,including one basic standard,10 specific standards,two application guidelines,one unified government accounting system and four interpretation systems,has been basically completed and steadily implemented.It has also established a framework system of government financial reporting system covering one preparation method and two operation guidelines.In addition,the experience in the construction of internal control in Chinese enterprises provides a reference for public institutions.The research on internal control of enterprises in China is earlier and more abundant than that of public institutions.In the construction of internal control,the enterprise has formed its own basic norms and supporting guidelines,which have been continuously improved according to environmental changes and development needs in the process of implementation.Under the current economic environment and the background of going hand in hand with the internal control construction of enterprises,how to combine the government accounting reform,make good use of the impact of the government accounting reform on the internal control of public institutions,and do a good job in the internal control construction of public institutions is not only the "new" of public institutions,but also one of the measures to help the modernization of national governance capacity.This paper studies the impact of government accounting reform on the internal control of public institutions from four aspects: unit level,business level,risk assessment and control methods,evaluation and supervision.Through the in-depth analysis of the case,the paper finally proposes to take advantage of the government accounting reform to consolidate the internal control construction at the unit level;Join hands with the government accounting reform to refine the internal control construction at the business level;Complying with the reform of government accounting,strengthening the construction of risk assessment and control methods;Relying on the government accounting reform,improve the internal control construction countermeasures of evaluation and supervision construction.