Research On Internal Control Issues And Optimization Of Administrative Institution

Internal control refers to the fact that in order to achieve the control objectives of business activities,the unit prevents and manages the risks of business activities by formulating systems,implementation measures and execution procedures,and the expression of business activities is accurate and true.A complete internal control system and a sound internal control system are the norms that restrict and standardize the management behavior of units and are important measures to reduce risks.In 1936,the professional term "internal control" was first mentioned in the United States.In foreign countries,the development of internal control is more advanced and perfect.The development of internal control in my country started relatively late.In 2008,the basic norms for internal control of enterprises were promulgated,2012 The internal control norms of administrative institutions were formulated and implemented on January 1,2014.Therefore,the internal control of administrative institutions is particularly important,and more attention must be paid to its development.Strengthening and perfecting the internal control of administrative institutions has a significant positive effect on the internal control management of administrative institutions.With the progress of reform and the strengthening of the public’s awareness of supervision and management,many administrative institutions are also facing many challenges,and a series of problems have gradually been exposed,such as weak internal control environment,imperfect systems,imperfect information systems,and internal control.Poor execution,etc.,still exist in some administrative institutions’ internal control constructions mechanically,which causes the internal control construction theory of the units to be out of reality,and internal control is in vain.Based on the above background,this paper analyzes and explores the problems in the internal control of my country’s administrative institutions through research literature,theoretical induction,and case analysis,and proposes improvement measures for the problems found.At the same time,taking X Academy of Social Sciences as the research object,it mainly analyzes and studies the internal control of the Academy of Social Sciences from two aspects,internal control at the unit level of the Academy of Social Sciences and control activities at the business level,and points out the existence of internal control measures in its internal control measures.Problems and loopholes,there are problems in the implementation of internal control,such as lack of awareness of risk prevention and control,poor internal control environment,lack of bill management,and weak internal control supervision.It is caused by the lack of attention to bill management and the lack of professionalism of personnel.Then,according to the reasons,it puts forward improvement suggestions such as improving the risk assessment mechanism,improving the discussion and decision-making mechanism,clarifying job responsibilities,improving the bill management system,optimizing the asset management process,and establishing and improving the internal control evaluation and supervision mechanism,so as to build a completed internal control system.