Research On The Optimization Of The Internal Control Of Y County Bureau Of Finance

Bureau is a typical representative of the administrative institution at the grass-roots level in our country,the macro-control of the national economy,maintain the normal operation of government agencies and plays a very important role in the development of economic society,the organizers are total government entities at all levels of income,capital assets of general managers,the expenditure of the general cashier and all levels of financial supervisors,the most is the financial business,there is the largest and most internal control risk management point of administrative institutions.Anatomical analysis of county bureau of finance internal control condition,optimize the internal control scheme for comprehensive completes the grassroots administrative institutions internal control work has important guiding significance to the reality.This article uses normative research and case analysis research method of combining,in Y county bureau of finance as an actual case to carry out the research work.Through on-the-spot investigations,communicate with staff at all levels and leading the conversation,distribution rating questionnaire way achieve Y county bureau of finance internal control of the real data,understand the actual situation of Y county bureau of finance internal control.Based on the real results,the concrete content is as follows: first of all introduced the administrative unit of the internal control related theory,this paper expounds the administrative unit of the internal control elements,Outlines the internationally accepted the COSO internal control frame structure "five elements",demonstrated in administrative units using the COSO framework to analyze the feasibility of internal control;Then according to the survey found,and the Y county bureau of finance internal control of information,documents,etc.,application of the theory of five elements of the COSO internal control framework and respectively analyzed the Y county bureau of finance in the control environment,risk assessment,control activities,information and communication with the status quo of five aspects;Then combined with the survey score questionnaire score as a result,leadership and general accounting and consulting unit and staff to get information,points out and analyzes the Y county bureau of finance in the internal control problems;Finally optimization Suggestions of Y county bureau of finance internal control management,application of the theory of five elements of the COSO internal control framework and the domestic and international advanced experience,combined with Y county bureau of internal management of the actual situation,according to the requirements of the scientific,fine management,in Y county bureau of internal management control environment,risk assessment,control activities,information and communication,internal supervision and five aspects,such as optimizing Suggestions respectively,Part of the risk assessment is mainly focused on the risk of budget management,including budget preparation and budget execution,to the main part of budget for various types of risk refinement,points out the main risk points,the prevention and control measures;control of budget,assets,income,purchasing,contract management with proposed process engineering and optimization suggestions,provide the optimization of internal control the integration scheme for the majority of the county finance department to strengthen.In this article,the internal control of optimization scheme,the financial department at the county level have extensive reference guide,strengthen internal control management can help them in the process of construction of system and the implementation of internal management,found that the internal control weaknesses,to find the path of the perfect their internal control.