Research On The Internal Control Optimization Of A Local Taxation Bureau

With the rapid development of market economy and the comprehensive reform of economic system,the environment of Chinese administrative institutions has gone through enormous changes.Because of the particular social status of the administrative institutions,scholars and the community have paid great attention to them ? The administrative institutions have to abandon the old-fashioned way of management and improve the efficiency of working.Internal control,as an important part to improve the internal management mechanism,has become the key to improve the mechanism of administrative institutions.This paper firstly elaborates the related theories of the internal control of administrative institutions.The analysis are based on COSO framework system and "Internal control codes of administrative institutions".The article has given a profound analysis to the internal control of the A local taxation bureau.It has found out the main problems existing in the internal control of the A Bureau and the internal causes of these problems.Then some practical suggestions are put forward for the internal control of the A Bureau,such as strengthening the publicity of the internal control,paying more attention to the professional training,improving the asset management system,strengthening the overall budget and establishing a professional platform.These suggestions have been constructive for the improvement of the internal control system of the case unit.Finally,we can draw the conclusion,in order to achieving the goal of improving the working efficiency,ensuring the rational allocation of funds and improving the internal management system,the internal control can't be separated from the administrative institutions.The internal control system of some administrative institutions represented by the A Bureau is still not perfect.It is hoped that this paper will provide some reference for the optimization of internal control system of other administrative institutions.