A Bureau Of Financial Internal Control Case Studies

At present,China's economy has become the second largest economy after the United States,economic development made remarkable achievements,but the high-speed development of economy can not cover up many management problems that exist in the financial capital management,especially the financial fund management rights out of control and use of inefficient,leading to waste money,corrupt the phenomenon such as,how to improve the efficiency in using fiscal fund,ensure the effective financial fund allocation,is a problem to be solved in our country's financial capital management.In order to guarantee the efficient of the fiscal functions under the condition of market economy,financial capital,standard and effective,the safety of the construction of the scientific and standardization of financial management,refinement,is very urgent and necessary to strengthen the financial internal control problems research,to construct a reasonable and effective internal control system to guide the current financial capital management.In 2014 officially issued by the ministry of finance internal control system of basic(try out)"file,the logo of finance internal control work,further promote the study of the problem of local financial internal control in our country,strengthening the construction of financial internal control has become a social consensus.On fiscal funds internal control problem is studied,this article first elaborated the paper research background,research significance,research methods,and then respectively for domestic and foreign internal control construction and generalizes the related literature about financial capital management,and then the definition,target,construction of internal control of financial capital related concept,the necessity and construction difficulties theory were summarized,it is concluded that the internal control of financial capital is not a new system or the system,its essence is the checks and balances,is finance in order to improve the internal management and risk prevention capacity of financial capital,through the clear responsibilities,carding process,the evaluation of financial business and all kinds of risks in the management,development,improve the system of related implementation,procedures and methods,the dynamic of beforehand to prevent financial risks,the matter controls,afterwards supervision and correction,and aim at the weak link,using incompatible job separation control and authorization control and information system management control,control method,the financial capital management in the aspects such as budgeting and execution of laws and regulations,policy and other together,take control of specific measures to guard against risks,realize the goal of safe and efficient use of financial capital organization established policies and procedures.Conducting research in A bureau of finance,for example,this paper introduces the basic situation,A bureau and from the control environment,risk assessment,control activities,information and communication,internal supervision and five aspects this paper analyzes the present situation,A bureau of the internal control is A bureau of finance capital management in the existing in the budget establishment and budget implementation,generalizes the main risk and how to prevention and control of budget establishment and budget implementation risk of reasonable and effective measures are put forward,at the bureau of finance capital effectively solve A internal control risk at the same time,improve the level of A bureau of finance capital internal control,not only for the current fiscal economic work and management work has A strong practical significance,but also for other local management provides A good model of financial capital,have certain realistic directive significance.