A Study On The Internal Control Of Monetary Capital In Social Welfare Institutes Of City A

With the continuous introduction of relevant documents and policies such as the "Internal Control Standards for Administrative Institutions(Trial Implementation)" and the "Internal Control Report Management System for Administrative Institutions(Trial Implementation)",China’s public institutions have provided guidance and basis for standardizing internal control,ending the plight of previous business units without rules to follow.In addition,the issuance of these documents has also put forward clear requirements and norms for our public institutions,making up for the gaps in management norms that have existed in the past.This can greatly promote the standardized management of our public institutions,thereby promoting the continuous optimization and improvement of internal control in public institutions.The research object of this issue is the Municipal Social Welfare Institute,which is a fully funded institution at the deputy county level and a provincial welfare institution,which has successively won a number of honorary titles,and has achieved unanimous praise from the target and all sectors of society,among which the honorary title of "National Civilized Unit" is the only unit in the civil affairs field of the province to win this award.This paper uses literature review,case analysis,questionnaire survey and other research methods,and on the basis of systematically combing the current research status at home and abroad,the internal control of monetary funds in the social welfare institute of City A from 2018 to 2021 is studied.Firstly,the analytic hierarchy method and the fuzzy comprehensive evaluation method were used to evaluate the effectiveness of the internal control of monetary funds of the Social Welfare Institute of City A,and the problems existing in the internal control of fund management were clarified.Secondly,according to the scores of each secondary index in the internal control effectiveness evaluation report of the Social Welfare Institute of City A,the causes of the problems in the internal control of monetary funds were analyzed.Finally,in view of the problems,from the unit level and business level,a total of ten specific opinions and suggestions were put forward,including improving the construction of the internal control organizational structure of funds,strengthening the linkage operation mechanism and key position management mechanism,optimizing budget control,focusing on strengthening expenditure management control,optimizing asset management control,and strengthening procurement business control.This paper aims to help the Social Welfare Institute of City A improve the internal control of monetary funds,so as to reduce management loopholes,avoid violations of discipline and regulations,and improve the efficiency and effectiveness of its public services.At the same time,it also has certain reference significance for the internal control of monetary funds of social welfare institutions in other cities.