Essay代写：The development of the film industry

下面为大家整理一篇优秀的essay代写范文- The development of the film industry，供大家参考学习，这篇论文讨论了电影行业的发展。目前，我们的电影市场还不是很完善，对于电影档期的运作方式主要还是在学习和模仿阶段，其中最重要的就是学习和模仿美国好莱坞的运作方式。而在学习和模仿的过程中，电影产业也在日臻完善。

There are two main ways to define the film industry schedule. The first one is based on the perspective of distributor, cinema and cinema: the schedule is the time interval from the release date to the next release date of the film. Second, audience based perspective: schedule is the period of time in the market when potential audiences have free time and are willing to focus on a certain type of film.

At present, China's film market is not very perfect, and the operation mode of film schedule is mainly in the stage of learning and imitation, the most important of which is to learn and imitate the operation mode of American Hollywood, but China's film industry is also improving day by day. At the present stage, China's film schedule has formed a preliminary pattern, namely to the Spring Festival, summer holiday, New Year's day and National Day, the four main schedule, and five first gear, valentine's day, tomb-sweeping day and Dragon Boat Festival and other small schedule as a supplement. As a very special phenomenon in the film industry, it is precisely due to the existence of this special phenomenon that the box office of the film also presents seasonal changes along with the fluctuation of this schedule. The main characteristics are that winter and summer are two important nodes of domestic film box office revenue. The following analysis of this paper will be divided into film schedules according to the New Year period, summer period and others. Among them, the new file is refers to the playing time is between 1 December - February 28th between movie season, summer is refers to the playing time is between June 1 - August 31 films between sessions, divided by a new file with the summer season for other films, concrete segment for March 1-31 May and September 1 - two sessions on 30 November. For the convenience of research, we recorded the Chinese New Year period as schedule A, the summer period as schedule C, and the two schedules from March 1 to May 31 and September 1 to November 30 as schedule B and D respectively.

As can be seen from table 1, the number of new releases of A in the 2015-2016 schedule is 41, accounting for 25.95% of the number of new releases. The number of new films released in the schedule B is 35, accounting for 22.15% of the number of new films released. The number of new films released in schedule C is 43, accounting for 27.22% of the number of new films released. The number of new releases in schedule D was 39, accounting for 24.68% of the number of new releases.

In terms of box office revenue, the box office revenue of period A in 2015-2016 was 49.525 billion yuan, accounting for 28.04% of the total box office revenue. The box office revenue of period B was 37.055 billion yuan, accounting for 20.98% of the total box office revenue. Box office revenue in schedule C was 42.941 billion yuan, accounting for 24.31% of the total box office revenue. Box office revenue in period D was 47.117 billion yuan, accounting for 26.67% of the total box office revenue.

Considering the great difference in the quality of films, the overall reputation of films released in schedule C in 2016 is lower than that in schedule D. The relatively low reputation of schedule C affects the increase in the number of moviegoers in the current period, which leads to relatively low box office revenue in the current period. This is also in line with the market law. In addition, five of the top 10 films were released on release A and one on release C. Among the top five films, 4 are released on schedule A, which further fully demonstrates the seasonal distribution of the film industry.

Due to the significant differences in culture, customs and habits between different countries, the film's release schedule is very careful. In the following analysis, we divide the newly released films into domestic films and international films, and further analyze the number of domestic films released and box office revenue. As can be seen from table 2, the number of domestic new films released in the 2015-2016 schedule A was 30, accounting for 34.09% of the number of new films released. The number of domestic new films released in schedule B was 13, accounting for 14.77% of the number of new films released. Schedule C the number of domestic new films released was 27, accounting for 30.68% of the number of new films released. The number of new films released in schedule D is 18, accounting for 20.46% of the number of new films released. It can be seen that the distribution characteristics of domestic films exactly reflect the obvious seasonal distribution characteristics. In terms of box office revenue, the box office revenue of period A in 2015-2016 was 36.665 billion yuan, accounting for 36.83% of the total box office revenue. Box office revenue of period B was 10.356 billion yuan, accounting for 10.41% of the total box office revenue. Box office revenue in period C was 27.304 billion yuan, accounting for 27.43% of the total box office revenue. The box office revenue of slot D is 25.223 billion yuan, accounting for 25.33% of the total box office revenue. Therefore, it can be seen that both slot A and C are higher than slot B and D in terms of box office revenue and the number of new releases.

It can be seen from figure 1 and figure 2 that the number of new releases is basically consistent with the change trend of the box office, which fluctuates in a zigzag pattern with the seasons. In terms of the release of new films, the release of new films in that year mainly focused on schedule A and schedule C, and showed the same trend in the following year. In addition, in some special festival dates, the cluster of new releases is more obvious. For example, seven films were released on February 19, 2015, and three films were released on February 8, 2016. In terms of the box office, the box office revenue in 2015 period A and C was significantly higher than that in period B and D, indicating that the New Year period and summer period were the two peaks of box office revenue in that year. In 2016, the box office revenue of stage A was significantly higher than that of stage B and D, but the box office revenue of stage C was lower than that of stage D when compared with the same stage of the previous year. For the former, the decline of box office revenue was mainly caused by the decline of the overall quality of films in 2016 and the decline of reputation. For the latter, the quality of films released in schedule C is generally lower than that in schedule D. Excluding the influence of film quality and word-of-mouth factors, it can be judged that the box office revenue of a film presents an obvious cyclical change trend with the seasons.

The regression results for lambda = 0.000749 or lambda = 1.001 are shown in table 3. This is an indication of a bad outcome. Nor can it be improved by using film quality data such as scores, regions and genres. So the Einav comparison doesn't make a lot of sense, but it doesn't mean it's a potential problem, given the short data span and the fact that theaters and studios may be more concerned about the impact of specific festival dates in the short term.

In general, the film schedule has a significant role in promoting the box office. In the appropriate schedule, the audiences have more spare time for consumption, which leads to the increase in the number of movie goers and the promotion effect on the box office is improved. However, the movie-watching experience in the schedule also pays more attention to the film reputation, so there is heterogeneity in the impact on the box office of films with different reputation.

Film schedule is a very important factor affecting the box office revenue, is the key to achieve high box office revenue, more and more attention by directors and investors. In essence, film schedule is a kind of film marketing and publicity strategy, which is generally carried out in the early stage of cinematography. The system, process and science of film scheduling, as well as the marketing means and strategies of implementing different film scheduling according to different film theme and melody classification, have become a sign of whether a national film market is mature or not.

The real problem with Chinese films is that they rely too much on IP and stars, and have no mature mechanism to control the production process, thus relaxing the requirements on film quality. However, as Chinese audiences appreciate good films and are willing to pay for sincere works, it is no longer normal for Chinese films to make money. Only films that win with quality can make expected profits.

The importance of schedule is self-evident, in the Spring Festival, summer, New Year and National Day, there is a high flow, if the film is released during this period, to obtain greater profits. However, when arranging the current period, a reasonable combination should be made according to the connotation of the film and its time slot. For example, Wolf warrior 2 makes reasonable use of its time slot and patriotism, thus achieving the highest domestic box office record.

When the film is released, it shall pay attention to the integration of various existing marketing resources, such as the integration of production, development, release and related industries, and establish a multi-fulcrum profit model and capital recovery channel with the film works as the center.

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Assignment代写：Baker and latour's research on risk theory

下面为大家整理一篇优秀的assignment代写范文- Baker and latour's research on risk theory，供大家参考学习，这篇论文讨论了贝克和拉图尔对风险理论的研究。贝克通过对风险概念的重塑提出了一种新的客观性形式，从而为批判自然和文化的二元论框架开辟了一条新的道路。然而，由于贝克并没有意识到自然如同社会一样需要被风险所重组，因而他所创设的这种旨在跨越事实与价值二分的风险概念，并没有完成跨越的任务。拉图尔从本体论层面上彻底否定科学与政治之间二元的先验分离，进而，作为贝克风险概念核心的关联就从先验走向了生成，成为人类和类行动者之间的实践关联，风险也就等价于处于黑箱破裂状态的行动者网络。拉图尔对风险概念的本体化改造，终结了摇摆于绝对安全和毁灭性灾难两极间的实证主义风险观。

Perhaps the ontological turn is just latour's interpretation, but there is no denying that in baker's case, the shift in the concept of risk has not been widely noticed. To clarify this issue, it is necessary to make a brief review of "risk" before "risk society".

In modern society, people's pursuit of controllable risks is largely due to the way of thinking of external attribution of risks. The so-called external risk attribution refers to the explanation of risk attribution by empirical theory. It comes from the emergence of probability in the 17th century, which makes the event of encountering danger, which is not a cognitive category, be included in the epistemology. Positivism argues that probability delineates a cognitive space, so that risks outside the space are projected linearly into the space and become risks, which gives risks the image of computational rationality and the mission of conquering external risks.

Of course, it is not sufficient to use the science of probability as a single rational basis for risk. When scientists treat these "tamed contingencies" as an integral element of nature and society, risk perception is limited to issues of technological controllability and inevitably ignores the risks of linear perception itself. How to solve this reflexive problem of risk perception? People resort to nonlinear risk perception. According to harkin, risk perception can be traced back to Charles Sanders Peirce, a philosopher who made adverse selection in the age of probability: "chance first, law second, habit third." This leaves the door open for a sociological shift in risk research.

In the 1960s and 1970s, sociology intervened in risk research, and Dame Mary Douglas' theory of risk culture became mainstream, which advocated putting social risk perception at the center of the theory. This is due to its early famous taboo - risk model. In a nutshell, social boundaries are security criteria. That is, something is not rejected outside the social boundary because it is objectively dangerous, but on the contrary, it is considered dangerous because it can be rejected by the social community. Douglas believed that the so-called risk is the specific danger we choose to pay attention to at a certain moment, the key is not how much danger and what kind of danger in the external world, but why we choose this particular danger to pay attention to at this moment. This choice is determined not by reason but by different types of social lifestyles, each with its specific risk portfolio. In reality, the emergence of risks is not due to the increase of risks, but just the diversity of the cultural boundaries of the community, which makes it impossible to focus on concerns in the community to reduce confusion.

How to solve this problem, postmodernists' approach is to completely dissolve the boundary between science and politics, claiming that responsibility does not need to be clarified, and the legitimacy of behavior can be ignored. This is something beck cannot agree with. He argued that science, space and social space should be both separation, and in the form of a variety of complex crisscross connected together, this association is dominion, risk is essentially to the close your separate factors "thinking" the characterization of power, rather than the results, namely the link will be formed in the category of cognitive characterization of causality. As a result, it establishes a real connection between things that are split in time and space by dualism, such as science and politics, nature and society.

Compared with foucault, it is not difficult to see that the two men have similarities in the metaphysical construction of risk. As a sociologist, baker was not fully expounded the philosophical meaning of this association, but in baker's view, the association itself is prior to their legitimacy, is the starting point of understanding risk and risk society's mission is to the association itself to rebuild its institutional legitimacy, to make it to "a more complexity and contingency and fracture morphology change", we can understand from the following points:

Although relevance does away with necessity, it means perception. However, different from Douglas, in the theory of risk society, the role of perception is not to directly and linearly choose what kind of risk is worth considering; Perception brings about the thinking and action of reshaping society, and then generates the "public" in the sense of habermas, while the latter realizes the function of the political pole in the original dichotomy, that is, "provides the opportunity to exercise the joint or vicarious supervision". This avoids interpreting risk in terms of real society.

As a correlation, risk itself is independent of cognition at the beginning. Beck repeatedly stressed that risk originates from the unconscious, which is an inherently generated state prior to causal logic. Beck used the word "dangerous situation" to describe this state. To become a risk in the usual sense, it needs to be mediated by mass media and visualization technology, so that the dangerous situation can be expressed as an imaginary and self-considered causal relationship.

By designing this system, baker aims to bring risk negotiation into the process of building various expertise, and to carve out a space for micro-political manipulation among the various fields of expertise, in which different views can reach temporary agreement through mutual criticism and negotiation. And it is in the interaction with uncertainty and insecurity that people will establish an institutional learning process, so that science and technology will no longer blindly pursue progress, and then realize the establishment of multiple connections between the internality of society and the internality of nature, which baker calls sub-politics. What baker hopes to express through the concept of subpolitics is that in today's world where the relationship between technology and daily life is highly complex, any professional activity without resorting to risk means that there is no legitimacy.

The process of defining risks also means that the public attempts to demarcate in the field of science. This demarcation is not unique, but diverse and divergent, which is significantly different from the risk space defined by probability or social culture mentioned above. To use baker's example, parents of children with pseudoasthma, who establish a link between coughing and pollution, collect their own data and counter the rebuttal of experts, and thus create a risk space that comes with skepticism. Questioning brings controversy, and the most important task of science, from silencing public controversy, becomes making it possible. According to baker, the demarcation with questioning indicates that risk is defined both internally and externally, and this internalization of externality means that baker successfully replaces the logic of alms-ors in dualism with the logic of double-ands. As analyzed above, the logic of "this or that" can be traced back to foucault's idea of "switching switch", but foucault only pointed out the possibility of changing the boundary of original attribution space through such heterogeneous correlation, while beck completed the method and institutional design of how to change. In this sense, beck achieves the transcendence of foucault.

In short, "risk crosses the distinction between theory and practice, the boundary between profession and discipline, the authority and institutional responsibility of various professions, and the dichotomy between fact and value". What's more, beck appeals to an association concept with ontological metaphor, which lays a foundation for latour to bring the risk concept to ontology. So it is not an exaggeration to say that baker was the forerunner of the shift of risk concept to ontology. But it should also be noted that what he is pursuing is an attempt to transcend dualism rather than repudiate it altogether, a leap that, in latour's words, "straddles the cracks of dualism." The concomitant practical problem is that the transcendental binary opposition between scientists and the public, scientific progress and risk is only bridged but not eliminated, and latour will completely deny the transcendentality of this duality from the ontological level.

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Essay写作如何正确标注文献

在Essay写作中，文献引用和文献标注是非常重要的，原因大家都懂。但往往同学们还是会在这方面犯错，其实这都是大家对Essay写作不熟悉而导致的。那么Essay写作该如何正确标注文献呢？下面就给大家讲解一下。

如何正确标注文献

1）：….the rich get richer(Smith,2003).

Full stop MUST go after reference

当文献引用出现在句子末尾的时候，必须加句号。

2)：Author’s last name and date ONLY in essay

在文章中引用的时候只要出现作者的姓和年份。

(Lynne Gornall,2004)X姓和名同时出现，是错误的。

(Gornall,L,2004)X姓和名的首字母同时出现，是错误的。

(Lynne,2004)X名和年份同时出现，是错误的。

(Gornall,2004)ü姓和年份同时出现，是正确的。

3）：And in references list:

Gornall,L.(2004)Globalisation the final answer,UCLAN,UC publishing.ü

在文章后的文献引用列表中，可以出现姓和名的首字母，并按照标准的引用法引用。

4）：NO URLs in essay:

在正文中，不能出现网址的链接。可以在文章后的引用列表中按照标准引用法表示。

学术写作中除了文献引用这部分内容，同学们还需要注意以下一些问题：

·NOT answering the question

文章中内容和主题问题不一致，偏题。

·Poor expression(especially linking paragraphs together)

语言表述有问题，需要注意连接词的使用

·Poor paraphrasing(copy and paste)

引用只是复制粘贴，导致相似度比较高。

·Poor(internet)sources

使用网络资源，权威性比较差。

以下推荐同学们一些常用的比较好的过渡转折的词句，同学们可以在Essay写作中多加运用。

Effective Transitional phrases/sentences

1）：Although this is a widely held view,there is evidence to suggest…..

2）：However,further analysis would suggest…

3）：Much research shows however,that….

4）：The work of several leading analysts might provide a different interpretation…

以上就是关于文献标注的讲解，希望大家都能正确地标注文献，写好Essay.

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Paper代写：Financial accounting in big data environment

本篇paper代写- Financial accounting in big data environment讨论了大数据环境下的财务会计。随着信息化时代的到来，大数据是当前行业工作发展的重要辅助要素之一，给财会工作带来了不同程度上的革新。在大数据环境下，财会工作将会建立数据库系统，存储企业各类数据，并将之运用到企业各类业务运用之中，为企业的发展提供更佳客观与有效的数据参考，为企业的发展指明发展方向。利用大数据对客户的消费习惯、消费方式进行分析，为企业提供具备较强针对性的信息。本篇paper代写由51due代写平台整理，供大家参考阅读。

In today's information age, the connection between financial work and big data is increasingly confidential, and with the application of big data, financial work is affected to different degrees. Based on the specific content of big data application and financial work, this paper deeply analyzes the impact of big data era on financial work and development, and puts forward corresponding countermeasures.

In the public consciousness, the financial work mainly lies in the collection, accounting and supervision of all kinds of financial data, that is to say, all the work is carried out around the registration and sorting of financial data, without really exerting the high-level function of financial work. However, with the advent of the information age, big data is one of the important auxiliary factors for the development of the current industry work, and it also brings different degrees of innovation to the accounting work. What's more, under the big data environment, finance and accounting will establish a database system to store all kinds of data of enterprises and apply them to all kinds of business applications, so as to provide a better objective and effective data reference for the development of enterprises and point out the development direction of enterprises. For example, big data is used to analyze customers' consumption habits and patterns, so as to provide enterprises with more targeted information. For another example, sales staff can make use of big data for analysis, and adopt reasonable sales methods to increase the sales volume of products and significantly reduce the input cost, so as to help enterprises allocate their sales funds more reasonably.

In today's increasingly fierce market competition, cost is an important factor affecting the development of enterprises. Under the same conditions, low cost occupies an important advantage. In the big data environment, data of production, operation, sales, transportation and other links of an enterprise can be summarized to analyze specific cost limitations of the enterprise. Firstly, based on the application of big data, all kinds of enterprise cost data can be summarized and corresponding analysis models can be developed to provide a better objective and effective data reference for enterprise cost analysis and management. Secondly, based on the big data analysis model, it can accurately analyze all kinds of cost data of enterprises, improve the accuracy of data analysis, and facilitate all departments to strengthen department management according to the corresponding data, and formulate corresponding development measures, so as to provide orderly power for the development of enterprises.

In the context of the wide use of big data, the content of financial work has undergone great changes. On the one hand, the scope of work continues to expand, from the original limited to the department of the work gradually extended to all departments of the company, with a higher degree of closeness with the development of the company; On the other hand, the work concept is constantly improved. Based on the original work content, it gradually sublimates to the level of data collection, processing and analysis, and the job responsibilities are more inclined to data analysis rather than data registration or statistics. For example, positions related to data can be centralized, and the starting point of work is no longer accounting, but data processing and data management as the main mode of accounting work. Under the influence of the era of big data, comprehensive accounting management will become the core resources and core management content within the enterprise. With the change of environment, the work requirements of accounting personnel will be better. Their work will not only be limited to internal affairs of the department, but also be oriented to the whole company, providing financial data reference for enterprise strategic development and internal management and other aspects.

Under the premise that big data is not fully used, the accounting work must face a large number of data sorting, classification, registration and other work. The work is tedious and the workload is large. However, the application of big data effectively changes the current situation. On the one hand, the application of big data does not require a lot of manual operation, which reduces the workload. On the other hand, big data is also an important enterprise resource, which can be used for enterprise management and development strategy formulation. , for example, built up a large part of the insurance or telecom company data assets, these data can help enterprises to get to the user's information, through the analysis of these data, to understand the actual needs of customers, and constantly optimize service plan, thus bring better service for users, but also can further enhance the economic efficiency of enterprises.

The importance of finance in enterprise development goes without saying, and the development of financial work must rely on financial staff, that is to say, the comprehensive quality of financial staff is crucial to the development of enterprises. In the current environment, financial staff should not only have professional knowledge and skills, but also have cross-field knowledge, including computer knowledge, enterprise management, data processing and other knowledge. Therefore, under the big data environment, enterprises should establish the awareness of talent cultivation, formulate talent cultivation plans in combination with the current situation of The Times and enterprises, and closely combine talent cultivation with enterprise development, so as to provide inexhaustible power for enterprise development through the improvement of comprehensive quality of talents. In addition, the enterprise should seize their own advantages, will give top priority to develop financial personnel work, combining the actual level of job and the performance appraisal system, arouse the enthusiasm for financial personnel work, make the group can take time to cope with the changes, constantly improve their own comprehensive quality, to meet the job requirements of the era of large data.

Financial data is an important reference in the operation process of an enterprise. All kinds of work are based on the real financial status of the enterprise. The objectivity and accuracy of financial data directly affect the stable development of the enterprise, that is to say, the establishment of a perfect supervision and management system is essential. In the big data environment, all kinds of data are operated and processed by computer terminal equipment and relevant software. If the management system is not perfect, data security will be endangered. Firstly, according to the actual situation of enterprises, the financial supervision and management system is formulated in the big data environment. Secondly, all departments are required to strictly implement it, and unqualified personnel are forbidden to enter the big data system. Finally, deal with irregularities in time and upgrade anti-virus software in time to improve the security of financial data.

To sum up, the application of big data in the information age is one of the mainstream trends of The Times. Based on the big data environment, the accounting work of enterprises is positively influenced to different degrees from the work content to the work concept. Enterprises can seize the opportunity to make full use of big data to strengthen the quality of financial work and contribute more power to the development of enterprises.

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Essay代写：Internal control report

下面为大家整理一篇优秀的essay代写范文- Internal control report，供大家参考学习，这篇论文讨论了内部控制报告。内部控制报告是行政事业单位对社会公众负责任的表现，是对权力运行的制约与监督有效机制，同时也是证明行政事业单位内部公正廉明运行机制的合法依据，它可以有效、准确地反映行政事业单位内部控制的真实情况，以便社会公众及利益相关者更深入的了解行政事业单位内部控制的运行机制，实现有效的监督。

Internal control report is an important means to improve the quality level of internal control and enhance the transparency of internal control. Administrative institution has a hierarchical structure, its report key should be embodied in the unit level and business activity levels in key areas and key positions, the factors affecting the quality of the report consists of the internal control system and improve the degree, the degree of attention to internal control, and the implementation of internal control and internal control report level, such as administrative institutions need to implement the internal control responsibility main body, optimize the internal control team, specifications internal control report, strengthening the internal control consciousness, to improve the quality of internal control reports.

In recent years, the release of "enterprise internal control basic norms" makes China's enterprise management system increasingly perfect, the level of internal control continues to improve. However, the internal control of China's administrative institutions is still in the development stage, since the 18th national congress of the party, the internal control of China's administrative institutions has become increasingly apparent, the government departments and other units of the law and discipline has become the focus of social attention. Following the issuance of the ministry of finance's guidance on comprehensively promoting the construction of internal control in administrative institutions in December 2015, China's ministry of finance began to implement the management system of internal control report in administrative institutions on March 1, 2017. It is not hard to see that the internal control report of administrative institutions in our country is getting more and more attention, and standardizing the use of internal report and improving the construction of internal control system has become an indispensable content of our country.

Internal control report is administrative institution responsible for the social public performance, is effective for power restriction and supervision mechanism, is proved that the administrative institutions of the operation mechanism of internal justice are strict legal basis, timely, effective, accurately reflect the actual circumstances of the internal control of administrative institution, so that the public and stakeholders more in-depth understanding of internal control of administrative institutions operating mechanism, realize the effective supervision. Therefore, the article based on the "administrative institutions internal control report management system" analysis of internal control report related issues, for the "administrative institutions internal control report management system" effective implementation and follow-up research to provide a certain theoretical support.

This level is mainly to the head of the unit, leading institutions, staff, post and information system to report several aspects. Specifically, the establishment and implementation of internal control responsibility is the main person in charge of the unit to assume; Whether the internal control leading body exists within the unit; Whether the staff and workers of the unit hold important positions in the internal control leading institutions of the unit; Whether the post setting is reasonable, whether the establishment of power balance mechanism; Whether the internal control elements and construction requirements into a whole system.

The content of internal control report at the business level mainly involves budget business management, revenue and expenditure business management, government procurement business management, asset business management, construction project management, contract management and other processes related to fund management activities.

Business budget management, mainly related to the content of the budget management is in the process of compiling the sufficiency and rationality, whether asset allocation situation combined with the unit, whether the specific management activities with the unit, whether the budget according to the regulations of the system, implementation of whether reasonable, whether the execution of within a reasonable budget execution, budget result is reasonable, reliable and so on.

Payment business management mainly includes the income confirmation and the content of the records are true, reasonable, whether the income process in accordance with the provisions, whether the credential specifications related to the income, whether use of seals and notes in accordance with the relevant provisions, spending business whether in compliance, the amount of the expenditure size is real, is in accordance with the provisions of the expenditure project approval procedures, whether there is the use of false invoices, etc.

The content of the government procurement management mainly relates to whether the government procurement in accordance with the provisions of organization, whether it has professional procurement staff and procurement project is rationality, purchasing plan is feasible, purchasing plan approval is independent of the process, whether the procurement process fair and open, the purchasing process is involved in related party transactions, procurement acceptance is in line with the standard.

Assets if the contents mainly include asset management, head of the business management according to the provisions of, clear responsibility, asset management from post decision-making power and executive power, will there be asset inventory and inventory on a regular basis, whether in a timely manner the disc plate of profit, assets register is accurate, real, foreign investment process is open, transparent, whether there is any false behavior, whether tackling the assets in accordance with the regulations.

The content of the construction project management mainly relates to whether the investment budget, according to the process of construction project is approved, the project is in accordance with the provisions, the approval process is in accordance with the rules and regulations, whether to establish effective mechanism of bidding and tendering, construction project is transparent, whether there was a steal, reduction in the process of the completion of the project acceptance of the project is in line with the prescribed standards.

The content of contract management mainly includes whether the conclusion of the contract conforms to the standard, whether the scope and conditions stipulated in the contract are clear, whether the contract negotiation process is recorded, whether the performance of the contract is supervised, whether the registration of the contract is complete and accurate, and whether an effective mechanism is established to solve contract disputes.

The above six aspects of analysis and evaluation, almost all the internal control activities of administrative institutions, they do not exist alone, but have a mutual connection, affect the fund operation of administrative institutions, constitute the economic business activities of internal control business level of administrative institutions.

In the process of establishing and implementing the internal control system, the unit inevitably needs to develop management systems for some management activities, such as: economic business management system, budget business management system, asset management system, revenue and expenditure business management system and other management systems involving business level. Therefore, the internal control report in the external reporting and disclosure process, but also to whether involved in the business, whether the business management system and the establishment of the system based on the policy name and document number to explain. If the unit is unable to list all the management systems in detail, it shall prepare a schedule form for disclosure and submission.

Through to this unit internal control level and business level analysis and fundamental of economic business activities involved in the evaluation, to this unit internal control experience, practice and whether success to sort out and summarized, and it is concluded that the establishment and implementation of internal control in compliance, effectiveness, data authenticity, effectiveness system and other aspects of the effectiveness of the conclusion.

Report disclosure of internal control is not just a simple elaboration to the business unit level of economic activity and effectiveness conclusions, more important is to find out in the presence of defects and problems in the process of internal control, such as regulatory compliance in the internal control system, whether the unit interior management mechanism, the lack of the unified system is directly used external related rules and regulations and so on. Only in this way, the continuous discovery of problems and continuous improvement, can improve the overall level of internal control of administrative institutions, in order to truly and effectively play the role of serving the public, improve service efficiency. In the process of establishing and implementing the internal control will inevitably meet with difficulties, such as the existence of don't know how to carry out the evaluation work, therefore, the discovery of this unit internal control problems at the same time, should also actively reflect internal control the difficulties encountered in the process of implementation, so that the unit management and superior departments in a timely manner to take appropriate measures to solve these difficulties, for the smooth implementation of the construction of the internal control to lay the good foundation.

After the effective summary of the overall level of internal control implementation and the discovery of internal control deficiencies, it is necessary to carry out the improvement plan for the next internal control work, or put forward optimization Suggestions. Every disclosure of internal control report will more or less present the defects of internal control, so the need for these defects, appropriate improvement of the next step of internal control work plan, to carry out the imperfect place to put forward optimization measures. Most of the internal control problems mainly exist in the internal control system of compliance and internal control system effectiveness, these a few respects such as internal control supervision and inspection, so the improvement plan in the next step, you can focus on these aspects of possible defects, adopt more effective way to strengthen the internal control of administrative institutions management, improve the efficiency of public services.

Whether internal control can play its true role is the key to make clear who is the main body of the internal control report of administrative institutions. Mentioned in the management system of internal control report is the main responsibility of the administrative institutions, however, the concept of general administrative institution, is the leader of the said administrative institution or head of this unit is responsible for the internal control report, or to participate in the establishment and implementation of internal control overall will be responsible for it? The question deserves deep consideration. Before release this document, the administrative institutions internal control report disclosure mainly in the form of evaluation report and self-evaluation report shows, the disclosure of internal control report and report did not say who should bear the main responsibility, the main responsibility is not clear problem exists, seriously affecting the reliability of the internal control report.

There is no uniform regulation on the format and framework of internal control report of administrative institutions in China, which makes the compilation and disclosure of internal control report of administrative institutions more arbitrary. From the point of view of the report content, some units have made comprehensive preparation of the internal control report and disclosure of the content, but some content is too simple, just to complete the work, and there is no serious and responsible disclosure of the content. From internal control defects report standards point of view, the measure of major defects, major defect and general defect quantitative standard to compare a single, simple a indicators do not reflect true complete unit internal control situation, the problems existing in current administrative institutions internal control report mainly index form a single, simplified. The non-standard internal control report is not only reflected in the above two aspects of the problem, in the name of the report, format, objectives and other aspects are also not normative, seriously affecting the quality of internal control report.

The effect of internal control report is mainly reflected in the reflection of internal control construction, better service for the public. All internal control information that has a significant impact on external information users should be fully disclosed by administrative institutions so that information demanders can understand relevant information through such disclosure. Internal control defects are the most should be solved in the report of the key issues, but some units do not pay much attention to internal control important defects and general defects, may also be involved in some confidential information and not to disclose. Through understanding, some units can recognize the nature of defects, when major defects are found, they will timely analyze the nature and impact, and make timely and effective rectification. However, some units for major defects and important defects of insufficient understanding, can not find the problems in the implementation of internal control in a timely manner, internal control report can not be fully disclosed, external information users can not get useful information, internal control report can not play its due effect. Therefore, find every defect in time, fully analyze the reasons for its existence, take corrective measures in time, and establish an effective internal control system.

Before the release of "management system", internal leaders of administrative institutions do not pay attention to, employees are not active, indifferent to internal control work, the establishment and implementation of internal control is relatively slow. Unit leaders for the smooth progress of internal control plays a crucial role, its internal control consciousness can determine whether the internal control is effective implementation, because a direct decision on the feasibility of the internal environment, the role of internal control at the unit level is particularly critical. In addition, the establishment and implementation of the internal control report also requires the participation of all staff. From the perspective of business, the awareness of internal control of grassroots staff is also crucial, and the smooth implementation of internal control also requires all staff to play a vital internal control awareness. Part of the grassroots people may think that the internal control, however, does not belong to their own scope of work, but mainly by the unit of the financial department and internal audit department is responsible for, so the grass-roots staff turned a blind eye to its, the existence of such a misunderstanding in largely restricted the construction of the system and the internal control, there is a big problem of internal control. While at the same time, administrative institution often organize party party party meeting, but the internal control of the training is relatively small, even in such a meeting organized primarily to unit the leadership and financial audit department, few organizations at the grass-roots level employees involved, it may also lead to employees a key factor in internal control awareness is not strong, make the business staff to ignore for the work of internal control, no attention. It is because the leadership does not pay attention to this phenomenon, grassroots employees do not pay attention to the existence of such a phenomenon, can also see the possibility of administrative institutions for internal control reports disregard, do not disclose or less disclose key information, reports do not meet the standard and so on these problems have been existing.

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