Research On The Internal Control Of Public Welfare Units Based On Budget Management

In January 1, 2014, The Ministry of Finance announced administrative institutions at all levels in the full implementation of the "administrative units internal control standards(Trial)"(later refer to as "internal control"). Obviously, It has broke the unsystematic situation in our internal control for a long time.With the reform of public institutions to carry out,Public Welfare Category I as a full budget management unit, its internal control is particularly weak in the current situation caused by the parties concerned. This paper studies based on the budget management of public welfare institutions internal control system, budget management in order to improve the unit’s internal control mechanism,effectively promote the implementation of the internal control mechanism.Firstly, because the policy has been implemented in the past two years, this article summarizes the status of implementation of internal control in institutions.From unit level and operational level, This article can feedback the problems during the implementation through field research,which based on specific internal control implementation of scientific research units to Z.Then combined with the implementation of effective internal control experience in the enterprise and the characteristics of non-profit organizations, The theoretical foundation of the effective utilization combines the internal control and budget management is as to build a public-based budget management class institutions within the control system. design internal control process. Then with the budget management as the main line and capital movement as the core to design institutions internal control process.In view of the risk point,I want to put forward the corresponding measures to deal with risks and focusing on these two specific internal control processes optimization tips of the budget management and disbursement of funds. Meanwhile designing appropriate risk matrix to achieve centralized management.Finally,making a suggestion for implementation problems from the macro and micro level.