Experience+Practice and Achievements of Internal Control The internal control of administrative institutions refers to the activities that guide, standardize, restrict and promote the activities of administrative institutions mainly through accounting work and the use of accounting information, so as to improve the work efficiency and social benefits of administrative institutions. Compared with enterprises, the construction of internal control system in administrative institutions in China is still relatively backward. This paper attempts to analyze and solve the problems from the following aspects: the problems existing in construction, the current control system, and the idea of a more perfect control system in the future.

In accordance with the requirements of the Internal Control Standard of Administrative Institutions (Trial) and the Work Plan for Implementing the Internal Control Standard of Administrative Institutions in Changling County issued by the Ministry of Finance, in order to further improve the internal management level of our bureau, standardize internal control, and strengthen the construction of risk prevention and control mechanism against corruption, our bureau has comprehensively sorted out the internal control of our unit and made an appropriate evaluation. The report on the implementation is as follows:

I. Preparatory work

Following the mid-March, the County Finance Bureau organized a mobilization meeting for the implementation of internal control norms of administrative institutions in the county to mobilize and deploy the implementation of internal control norms of administrative institutions in the county. After that, the Bureau formulated the Work Plan of Changling County Health Bureau for Implementing the Internal Control Norms of Administrative Institutions, and set up a leading group for coordinating the implementation of the internal control norms of administrative institutions, which was responsible for the implementation of the internal control work plan, the coordinated solution of major problems and supervision and guidance.

Two, implement the "internal control norms of administrative institutions" objectives and principles.

(A) the objectives and principles of internal control

1, the target of internal control

Internal control is implemented by the leaders and staff of administrative institutions, aiming at improving the management service level and risk prevention ability of administrative institutions, promoting the sustained and healthy development of institutions, maintaining the socialist market economic order and social public interests, and realizing the management service objectives of administrative institutions.

The objectives of our internal control are:

(1) Legal management and legal compliance of service activities

(2) Safety of assets

(3) Reliable financial reports and relevant information are true and complete.

(4) Efficiency improves the efficiency and effectiveness of management services.

(5) guard against risks and remove obstacles to the realization of the unit development strategy.

2. Principles that I should follow when establishing and implementing internal control.

(1) comprehensive principle

Internal control should run through the whole process of decision-making, implementation and supervision, covering all businesses and matters of the enterprise and its subordinate units. Because, in all the links of internal control procedures, one link does not work, and all the links that work will become useless.

(2) the principle of importance

Internal control should focus on important business matters and high-risk areas on the basis of comprehensive control. Different industries, scales, properties, locations and organizational forms have different high-risk areas. Internal control cannot guard against all risks, but we should pay attention to important business matters and high-risk areas to guard against subversive risks.

(3) the principle of checks and balances

Internal control should restrict and supervise each other in governance structure, organization setting, power and responsibility distribution and business process. , while taking into account operational efficiency. The core idea of internal control is power balance, the object of restriction is power, and the difficulty of internal control is the rational distribution and proper restriction of power. If the internal control is too complicated, it will affect the efficiency. For high-risk business, the first is to prevent risks, and the second is to give consideration to operational efficiency.

(4) the principle of adaptability

Internal control should be adapted to the scale, competition and risk level of administrative institutions, and adjusted in time with the changes of the situation. Internal control cannot be copied or cloned. It is not necessarily useful for you to bring other people's successful experiences. Different stages of the development of administrative institutions, changes in external environment and strategic objectives

Adjustment, etc. , internal control should also be changed accordingly.

(5) the principle of cost-effectiveness

Internal control should weigh the implementation cost and expected income to achieve effective control at an appropriate cost. The design and operation of internal control follow the principle of cost-effectiveness. Cost is less than income, which is the law that any rational management activity must follow.

3, the establishment and implementation of internal control should include elements:

(1) Internal environment is the basis for administrative institutions to implement internal control.

(2) Risk assessment refers to the timely identification and systematic analysis of risks related to the realization of internal control objectives in business activities by administrative institutions, and the rational determination of risk response strategies.

(3) Control activities refer to administrative institutions taking corresponding control measures, policies and methods according to the results of risk assessment to control risks within a tolerable range.

(4) Information and communication refers to the timely and accurate collection and transmission of information related to internal control by administrative institutions, and effective communication within administrative institutions and between units and the outside.

(5) Internal supervision means that administrative institutions supervise and inspect the establishment and implementation of internal control, evaluate the effectiveness of internal control, find internal control defects, and make timely improvements.

Three, the main problems existing in the current internal control of administrative institutions

1. Lack of effective cost control.

Administrative institutions generally lack strict administrative cost control standards, especially hospitality, office expenses, conference fees, utilities and so on. Even if the internal expenditure standard is established, the system of reimbursement is still adopted.

2. Weak control of fixed assets

After the implementation of centralized government procurement system, the purchase of fixed assets in administrative institutions has been effectively controlled, but the use management still lacks relevant internal control, and the phenomenon of emphasizing purchase over management is more common. If the regular property inspection system is not established according to the regulations, the purchased fixed assets are not registered in time, the subsidiary ledger of fixed assets and physical cards are not registered, and the responsibilities are not clear, which leads to the inconsistency of assets accounts and asset losses.

3. Weakening of financial management

The work of the financial department is limited to bookkeeping, accounting and reimbursement, which is out of touch with business control. Do not understand the decision-making, implementation process and results of major issues in this unit, and fail to implement necessary financial control and supervision over business departments. Bill management is not in place. No regular or irregular spot check system has been established, and there are problems of deferred payment of income and misappropriation of public funds; Failure to submit and write off the used bills in time will easily lead to problems such as income not being recorded and "small treasury" being set up privately.

4. The post setting is not reasonable enough

Due to various reasons, the post arrangement of some units is not reasonable, and there is a phenomenon that one person has more posts and incompatible posts work part-time. Bookkeepers, custodians, economic and business decision-makers and managers are not well separated and restricted, and there are phenomena such as cashier and recheck, procurement and custody, and there are management loopholes.

5. Weak budget control

First of all, there is no budget or the budget preparation is relatively rough. The preparation of departmental budget is generally based on the financial situation of the year, the income and expenditure of the previous year, the characteristics and business of the budget unit itself, and it is not detailed to specific projects, so the budget expenditure cannot meet the requirements of verification one by one. Secondly, the budget is not rigid enough, the planning and scientificity of the budget are not strong, the budget is adjusted and added frequently, and the use of funds is unpredictable, which weakens the constraint and control of the budget.

Four, the main reasons for the weak internal control of administrative institutions

1. Weak concept of internal control

Good internal control consciousness is the basic premise for the perfect design and effective operation of internal control system. But there is one

The leaders of some units have insufficient understanding of the importance of the internal control system, and their awareness of internal control is not strong. They attach importance to development and neglect control, lack a basic understanding of internal control knowledge, and regard internal control as only a matter for the financial department.

2. The internal control system is not perfect

The internal accounting control norms formulated by the Ministry of Finance are mainly aimed at enterprises, but have poor applicability to administrative institutions. Although some units have formulated a series of internal control systems, they have failed to strictly implement them and lack necessary supervision over the implementation and effect of the systems, which leads to rules to follow and the internal control system has failed to play its due role.

3. The link between information and communication is insufficient

After centralized accounting of administrative institutions, the accounting center conducts centralized accounting and supervision of administrative institutions. Due to the inconsistency between the accounting entity and the accounting department, the communication between the two parties is not enough, which easily leads to the asset management state of separation of accounts and things, resulting in problems such as accounting center taking charge of accounts, accounting unit taking charge of accounts, and inconsistent accounts and things, which affects the effective implementation of the internal control system of the unit.

4. The professional quality of managers can not meet the needs of internal control.

Managers have poor sense of competition and lack of innovative spirit, and their professional quality is difficult to meet the requirements of implementing internal control and supervision.

5. External supervision is not enough to supervise and inspect the soundness and effectiveness of the internal control of the unit.

At present, the financial and auditing departments, as the main external supervision forces of administrative institutions, mostly focus on the legality and compliance of the use of financial funds by the supervision units, and rarely make substantive inspections on whether the audited units have established effective internal control systems and implemented them effectively. The lack of effective external supervision makes the internal control system of administrative institutions lose its external driving force and restraint mechanism.

Five, my bureau implements the internal control of administrative institutions.

(A) control environment

The control activities of any administrative institution exist in a certain control environment, and the quality of the control environment directly affects the implementation and enforcement of internal control of administrative institutions and the realization of management service objectives and overall strategic objectives. Among the five elements of internal control in COSO report "Overall Framework of Internal Control", the control environment is put in the first place. As a driving force to promote the development of the unit, it is the foundation and core of all other internal control components. It has a great influence on the establishment and implementation of internal control in administrative institutions, and its quality directly determines the implementation effect of the overall framework of internal control in administrative institutions.

1, morality and values

Honesty and moral values are important components of the control environment, which affect the design and operation of important business processes. The effectiveness of internal control directly depends on the integrity and moral values of the personnel responsible for establishing, managing and monitoring internal control. Whether there is a code of moral behavior in the unit and how these codes are communicated and implemented within the unit determines whether honest moral behavior can be produced.

(1). Leadership ethics and values have leverage.

The principle of good faith and moral values mainly depend on the person in charge of the unit. Strictly and consistently maintain honest behavior and moral standards, and no one is above the internal control system. The person in charge should set an example and convey it to all employees.

(2) Formulating codes of conduct and other principles.

Determine acceptable business practices, ways to deal with conflicts of interest and ethical standards for employee behavior, and ensure the effective implementation of these guidelines and principles. To stipulate the staff's spiritual norms, gfd, work discipline, treatment of people, environmental sanitation, organization and management, and handling methods in violation of the code.

Slogans, brochures, training and other means can be used to promote internal employees' understanding and acceptance of the company's philosophy, so that employees can understand and master the company's culture and management philosophy.

(3) Penalty clause

Remedial measures can be taken for deviations from JIU policies and procedures and violations of the code of conduct. Ensure that the employees of the unit are aware of these measures.

(4). Managers' attitude towards interfering with normal procedures or overriding institutional behavior.

Always pay attention to the attitude of managers who interfere with normal procedures or exceed their authority.

(5) Facing the pressure of unrealistic goals

When formulating key performance indicators, management should consider appropriate, excessive and unrealistic goals, which will lead to employees losing enthusiasm and fraud.

2. Management philosophy and management style

The thoughts, methods and styles of managers in a unit usually greatly affect the control environment from three aspects: first, managers' attitude towards risks and methods of controlling risks; Second, pay attention to internal control in order to achieve financial and business objectives such as budget; Third, managers' attitude towards accounting statements and actions taken.

The leading role of (1) management

The management is responsible for the operation of management service activities and the formulation, implementation and supervision of management strategies and procedures. Every aspect of the control environment is greatly influenced by the measures and decisions taken by the management. When the management is dominated by one or several people, the concept and management style of the management have a particularly prominent impact on internal control.

(2) management philosophy

The concept of management includes the management's concept of internal control, that is, the management's emphasis on internal control and the specific control implementation environment. The management's attention to internal control will contribute to the effective implementation of control. If the person in charge of this unit does not attach importance to internal control, or even opposes it, then the internal control system of this unit is empty talk.

An important criterion to measure the management's attention to internal control is whether the management has made an appropriate response when receiving the report on the weak links and violations of internal control. The timely release of rectification measures by the management shows that it attaches importance to internal control and is also conducive to strengthening the awareness of internal control in the unit.

(3) Management style

The management style of management refers to the nature of business risks that management can accept.

Management philosophy and management style usually have a general and in-depth impact on enterprises. These effects are intangible, but some positive and negative signs can be found.

3. Cultural construction

Cultural construction is the soul of administrative organs and an inexhaustible motive force to promote the development of administrative organs. It contains very rich contents, and its core is the spirit and values of administrative institutions. The values here do not refer to various cultural phenomena in the management of administrative institutions, but to the values held by employees of administrative institutions in their work and management.

Administrative institutions should attach importance to the indispensable role of cultural construction in realizing the development strategy, increase investment, improve the guarantee mechanism, and prevent and avoid formalism. According to the development strategy and their own characteristics, all units should sum up the fine traditions, tap the cultural heritage, refine the core values, and determine the objectives and contents of cultural construction. The main person in charge of the unit should play a leading role in cultural construction and influence the whole team with his excellent character (from www. Hn 1c.cOm: summary of internal control work in administrative institutions) and down-to-earth work style to create a positive cultural environment. Employees of administrative institutions shall abide by the code of conduct for employees, be loyal to their duties and be diligent and conscientious.

Administrative institutions should establish a cultural evaluation system, analyze and summarize the positive role of culture in the development of their own units, study and find cultural factors that are not conducive to the development of their own units, and take timely measures to improve them. Unit culture review

Evaluation should pay attention to employees' recognition of the core value of the unit, social recognition of the brand, participation in the integration of various cultures, and employees' confidence in the future development of the unit.

(2) Risk assessment

Risk assessment refers to the timely identification and systematic analysis of risks related to the realization of internal control objectives in the management service activities of administrative institutions, and the reasonable determination of risk response strategies. Risk factors, risk events and risk results are the basic elements of risk, and risk factors are the necessary conditions for risk formation and the premise for risk generation and existence.

The risk assessment procedures of administrative institutions should consider the symptoms of related risks and the external and internal factors that may affect the realization of their own goals. These procedures should analyze risks and provide basis for risk management.

Risk management based on risk awareness mainly includes risk analysis, risk assessment and risk control.

Risk is uncertain and is determined by the probability of many events. Therefore, it is difficult to predict and prevent. Pursuing the balance optimization of risks and benefits.

1, risk control target

Internal control is to achieve organizational goals, therefore, risk control is to serve organizational goals. Administrative institutions shall, according to the management and service objectives, assess the related risks affecting the realization of the objectives and analyze the reasons.

In order to effectively implement risk control, our bureau organizes relevant personnel to organize and implement risk assessment and response according to certain procedures. The implementation process of risk control organization is as follows: ① making a risk management plan; ② Risk identification; ③ Risk assessment; ④ Selection of risk management strategy; ⑤ Implementation of risk management strategy; ⑥ Evaluation of the implementation of risk management strategy.

2. Risk tolerance

When conducting risk assessment, administrative institutions should accurately identify internal risks and external risks related to achieving control objectives, and determine the corresponding risk tolerance. Risk tolerance is the risk limit that administrative institutions can bear, including the overall risk tolerance and the acceptable risk level at the business level.

It is impossible to completely avoid all kinds of risks, which does not conform to dialectical thinking. Therefore, administrative institutions should evaluate their risk tolerance to determine which risks can be tolerated and which risks must be avoided and prevented when external or internal factors change.

Risk tolerance is related to the nature, social impact, power and responsibility, economic consequences and customer evaluation of the management service activities of administrative institutions. Units with special work nature, great social impact and serious economic consequences have less risk tolerance, on the contrary, they may have greater risk tolerance.

Administrative institutions with relatively large unit size, strong resource strength and less punishment by laws and regulations have greater risk tolerance. On the contrary, the risk tolerance may be smaller.

The evaluation of risk tolerance depends on whether the possible losses caused by risks are related to the expenses or costs incurred by avoiding risks, including economic costs, social costs and political costs.

3. Risk identification

Risk identification is a procedure for discovering risks and evaluating the size of risks. The risk identification and evaluation procedures of administrative institutions should consider the symptoms of related risks, including management and service activities. Risk identification and assessment procedures should consider external and internal factors that may affect the realization of objectives, and should analyze risks.

Experience+Practice and Achievements of Internal Control In order to implement the spirit of the Guiding Opinions of the Ministry of Finance on Promoting the Construction of Internal Control in Administrative Institutions in an All-round Way, according to the requirements of the Notice of the Ministry of Finance on the Basic Evaluation of Internal Control in Administrative Institutions, and according to the relevant provisions of the Code of Internal Control in Administrative Institutions (Trial), the basic situation of internal control in our unit (department) was evaluated.

I. Basic evaluation results of internal control

According to the evaluation indexes and evaluation scores listed in the Basic Evaluation Index Table of Internal Control in Administrative Institutions, the basic evaluation scores of internal control at the unit level of this unit (department) are divided, and the basic evaluation scores of internal control at the business level are divided, with the score of * * *. Because there are inapplicable indicators, the converted score is points.

This department calculates the average score of each evaluation index on the basis of the scores of each evaluation index at the department level and subordinate units, and adds up the above comprehensive evaluation scores. Units included in the basic evaluation scope of internal control of this department are counted as * * *.

The specific scores of each index of this unit (department) are as follows:

Category evaluation index evaluation score

unit

aspect

(60 points) 1. Internal control construction started (14 points)

2 the responsibility of the person in charge of the unit to establish and implement internal control (6 points)

3 restrictions on the operation of power (8 points)

4. Completeness of internal control system (16)

5 incompatible posts and responsibilities separation control (6 points)

6. Functional coverage of internal control management information system (10)

business

aspect

(40 points) 7. Budget business management control (7 points)

8 revenue and expenditure business management and control (6 points)

9 government procurement business management control (7 points)

10. Asset management control (6 points)

1 1. Management and control of construction projects (8 points)

12. Contract management control (6 points)

(100) Total evaluation score

During the basic evaluation of internal control of this unit (department), the deduction indicators are summarized as follows:

[List evaluation indicators, evaluation points, deduction and reasons item by item]

Second, special instructions

(a) explain the specific situation

There are problems in the internal control of this unit (department/department subordinate unit), which leads to [significant economic losses/social repercussions/economic crimes] in its economic activities. The relevant information is explained as follows:

[Describe related events, impacts and treatment results in detail]

[If the unit (department) has no related events, fill in "No related events"]

(B) Supplementary evaluation indicators and their evaluation results

This unit (department/subordinate unit of the department) voluntarily includes supplementary evaluation indicators such as [Fill in the name of supplementary evaluation indicators] into the scope of this basic internal control evaluation according to its own evaluation requirements. Supplementary evaluation indicators and evaluation results are as follows:

[Describe in detail the category, name, evaluation point and evaluation result of each supplementary evaluation index]

Three. The next step of basic evaluation of internal control

Based on the above evaluation results, this unit (department) regards the management fields such as [Describe the management fields related to evaluation indicators and evaluation points with deduction points] as the key work and improvement direction for the establishment and implementation of internal control in 20 16, and takes the following measures to further improve the level and effect of internal control:

[Describe the work content, specific measures, responsible person, lead department and expected completion time of further establishing and perfecting the internal control system item by item]

Principal person in charge of the unit: [signature]

[Seal of unit]

XX unit

2065438+2006 XX XX

Experience, practice and achievements of internal control work

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