Internal Control of The Government Departments’ Problems
and Countermeasure Research
Abstract
All the developed countries have established a more standardized internal control system of the government departments. But our government departments internal control in this area is still in its infancy. Now, internal control of the government departments in China there are various problems. These will restricts the efficiency and quality of the work of government departments. Therefore, to study the existing problems of the internal control of the government departments in China and analysis of the reasons put forward reasonable proposals to become the main objective of this paper. This article begins with an overview of the government departments of internal control theory, followed by focusing on the the government departments internal control problem: Lack of protection of the laws and regulations, the two-headed leadership, responsibilities are not clear, the low quality of financial information, lax management and weak supervision of procurement activities. And then cause analysis based on these problems. Internal control of government departments lack of attention, environmental control is not standardized, accounting work can not keep up the pace of construction of the government, the government procurement system is incomplete, application can not play the role of internal audit. Finally, put forward the corresponding countermeasures to perfect the internal control system of China government departments: establish a sound government departments internal control legal system, strengthen the management of environmental control, standardize the accounting work to standardize government procurement, and strengthening internal and external oversight.
Key words :Government departments Internal control Legal system
