Problems And Countermeasures Of Internal Control Construction Of Grass-roots Administrative Institutions

The CPC and the state have always attached great importance to the construction of internal control of administrative institutions.The Fourth Plenary Session of the18 th CPC Central Committee proposed to "strengthen internal process control and prevent abuse of power".The Fourth Plenary Session of the 19 th CPC Central Committee proposed to "improve the system of exercising power according to matters,setting power according to posts,Hierarchical Authorization and regular job rotation".Since 2012,the code for internal control of administrative institutions(Trial)A series of policy documents such as the guiding opinions on comprehensively promoting the construction of internal control in administrative institutions have been issued one after another.Under the guidance and norms of top-level design,the construction of perfect internal control has become an effective means for administrative institutions to standardize the operation of internal power,prevent and resolve all kinds of risks,and improve the level of public service.However,for grass-roots administrative institutions below the county level,due to the certain disconnection between the top-level design of policies and the actual development of grass-roots work and the relatively extensive management mode,they are faced with problemsin the construction of internal control,such as insufficient understanding of the importance,non-standard economic and business processes,and ineffective internal and external supervision.The operation of internal control is far from achieving the desired effect.This paper takes Nanxian F Bureau,a county-level administrative unit,as an example.This paper analyzes the current situation and problemsof its internal control construction in four elements: risk assessment and control method,unit level,business level,evaluation and supervision,and puts forward optimization countermeasures through literature research and field research,combined with its own work experience.That is to formulate the evaluation index score table for risk identification,all staff participate in the construction of internal control,sort out and standardize the economic business process,build the risk control matrix,establish perfect evaluation procedures,and play the role of internal and external supervision.As a county-level unit,the F Bureau of Nanxian County was studied as a case,On the one hand,it can enrich the case data of internal control construction research of grassroots administrative institutions.On the other hand,it provides reference for other grassroots administrative institutions to solve the common problems existing in the construction of internal control.