Research On Internal Audit Problems And Developing Countermeasures Of A Tax Bureau Under Public Governance Environment

From the nineties of last century,public governance have raised global concerns.And it's still a hot topic of theory and practice.After nearly three decades of development,not only the theoretical circles flourishing,a variety of exploration are carried out.In the Fourth Plenary Session of the 16 th CPC Central Committee put forward the transformation of management,strengthen the party's leadership,the Government to assume the main management responsibilities,and actively introduce third parties to participate in management.Subsequently,the Sixth Plenary Session of the 16 th CPC Central Committee and the 17 th National Congress of the Communist Party of China(CPC)reported that the concept of the diversified management pattern was further elaborated.By 2013,the Third Plenary Session of the 18 th CPC Central Committee put forward a higher goal.Improve the ability of government governance,establish and improve the national governance system.Taxation is the main source of fiscal revenue,on the one hand determines the ability of the country's financial expenditure,on the other hand creates a significant impact to the national enterprises and personal wealth.The stand or fall of tax work,considerable influence on the building of the national governance system.In order to improve the efficiency and quality of tax work,the tax department's governance capacity building is imminent.In 2015,the tax collection and management system reform program stressed,the tax is an important basis for national governance,we must establish a modern tax collection and management system,improve tax management capacity,service the overall situation of national development.This paper aims to improve the internal audit theory of administrative organs by studying how the A tax bureau develops an internal audit in a public governance environment,enrich the internal audit research,and provide reference for the effective implementation of internal audit under public governance environment.The purpose of this paper is to study how to develop internal audit,enrich the internal audit research perspective,improve the internal audit theory of the administrative organ,and provide reference for the effective implementation of internal audit.This paper first reviews the internal audit governance performance and the governance influencing factors which are closely related to the project research.Then briefly introduces the three guiding theories of the thesis: public governance theory,public accountability theory and internal control theory.And expound the relationship between public governance and internal audit,the former on the latter.This part laid a theoretical foundation for the case analysis.After analyzing the current situation of internal audit of A tax bureau,it is concluded that under the environment of public administration,A tax bureau currently has the following problems: the insufficient ideological cognition,no independent internal audit departments,lack of professionals,the content is single,The operation mechanism is not perfect.According to the problems,six proposals for the internal audit of the A-Inland Revenue Department were put forward: clear positioning of the internal audit;attention to communication;implementation of participatory approach;development of risk-oriented audit;build internal audit capacity with IA-CA mode;optimize operational mechanisms.