Study On Management And Internal Control Of The "three Public" Funding Of X Government Department

In recent years,China's "three public" consumption chaos frequently,a large number of government administrative costs each year was wasted.Bad social atmosphere,such as corruption,abuse of public power,has been contributed to the image of the government sector with great damage.With the Party Central Committee "eight provisions" and the implementation of conservation,against the implementation of the spirit of extravagance and waste,"three public" annual budget and implementation of the data has been "only reduced by no increase" in seven consecutive years.In the context of the strict control of the budget and implementation of the "three public" budgets and implementation,the disclosure of the audit work report of the Audit Commission in 2016 still exists in some cases where the state departments and units have implemented the "three public" funds and the conference fees and other irregularities.This shows that the government "three public" funds on the data on the "zero growth" and the means of taking compressed capital measures did not fundamentally solve the administrative institutions "three public" funding control problems.The ultimate goal of the “three public” funding control is to let it really play a better role in official activities and save government administrative spends.And how to control the "three public" funding?First is to crack down on corruption from the national level,the second is from the source to establish a sound internal control system of administrative institutions to prevent corruption and reduce government administrative costs.In January 1,2014 the formal implementation of the "administrative institutions internal control norms(Trial)",in the form of normative documents from the institutional requirements of administrative institutions "to budget control as the main line,capital control as the core" to take the budget Control,accounting control,document control,information disclosure,incompatible post phase separation,internal authorization approval control and other methods and to provide reference and operational guidelines for the practical workers.At the same time,the author uses the method of literature research,case analysis,qualitative and quantitative analysis to analyze the "three public" funding,the government administrative cost,the administrative institution Internal control and other concepts and their relationship between the detailed elaboration,from the perspective of internal control of administrative institutions,learn from the internal control of the "five elements" of the X department "three public" internal control ofthe control environment,risk assessment,control activities,The information communication and coordination,supervision of the five aspects of research,the use of fuzzy comprehensive evaluation of X department,"three public" funding internal evaluation,combined with the current administrative units internal control "to budget control as the main line,capital control as the core",The author analyzes how to improve the management and control of the "three public" funds in the X department,save the administrative cost of the government,and then expand to the policy suggestions on the internal control system of the whole administrative institution.