Internal control plays an important role in thework of . Due to the particularity of , the complexity of domestic internal control, as well as the lack of awareness of the importance of internal control in both theory and practice, the construction of internal control in of China has generally lagged behind and there are many problems existing which have seriously restricted the working efficiency and effect of administrative institutions and imposed adverse effect on the accounting information quality of the administrative institutions. Therefore, it is urgent that the work of investigation and research into the internal control of administrative institutions of China should be paid attention to and strengthened, on the basis of which an internal control system that can meet the characteristics and the mode of administrative institutions should be developed, what’s more, relevant laws and regulations should be improved.First part of this paper is exordium, which introduces topic background, topic significance, research method and content framework. The second part of this paper is literature review, which describes the origin and development of the internal control theory in administrative institutions of China and international public sectors. The third part is the , which has taken the United States, the United Kingdom, Japan, Netherlands, Australia and international organizations as examples, and compared the internal control of administrative institutions in China with that of international public departments from four aspects:responsibility subject, independence of internal audit, the evaluation standard system and the legal and theoretical basis. The fourth part of this paper is status analysis, where the five elements of internal control rules of American federal government which are control environment, risk assessment, control activities, information and communication and the monitoring respectively are taken as reference to analyze the of internal control of administrative institutions in China. This part has illustrated several problems existing in the internal control constructing of administrative institutions in China, which are defect of the internal control system, lack of internal control awareness, unreasonable organization structure, weakness in control and binding, and poor communication and supervision system respectively, and analyzed main reasons causing these problems. In the fifth part of this paper, the developing trend of the internal control of administrative institutions in China has been illustrated based on the existing government regulations and the macroeconomic conditions in China, and several policy suggestions are made. Finally, the conclusion is made that the internal control system constructing of administrative institutions in China should be improved as soon as possible, learning from the internal control rules in corporations which are relatively mature and the experience from the internal control system constructing of international public departments, combined with the particularity of administrative institutions and the real national conditions in China.
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