Research On Internal Control Evaluation Of A Full-fledged Public Institution Based On Comprehensive Budget Management

Since the revision of the budget law in 2014,full-fledged public institutions have initially established a relatively complete budget management system by improving the management system,standardizing management processes,and improving management performance.They have also greatly improved the budget preparation,approval,and implementation.In 2016,the country also initiated the establishment and evaluation of internal control systems,and used internal control as an important system of public institutions.To become a good budget entity,budget entities must increase the emphasis on the construction of internal control,strictly follow the procedures prescribed by the legal system,and strive to improve the quality and efficiency of budget implementation.However,it is not optimistic that at present,most domestic institutions do not form a systematic internal control management system,and the management system is not perfect.Fragmentation management is widespread,which is detrimental to improving the effectiveness of internal control and affects the effectiveness of budget execution.Therefore,the organic integration of the overall budget management objectives and the internal control system,and making the overall budget management and internal control systems complementing each other in the work of content and procedures,and operating efficiently,is a question that our country's public institutions need seriously consider in the financial management and even the overall operational level of the unit.This paper first sorts out the current research status of budget management and internal control at home and abroad,and finds out the content and direction of thisarticle.Then,starting from basic concepts,the relevant concepts and theories of budget management and internal control are introduced,and a simple analysis of the relationship between the two was carried out.Then choosing A full-fledged public institution as a sample,this paper introduces the basic situation of the unit,and evaluates the status of internal control of the A-full-sized business unit based on comprehensive budget management.Finally,in accordance with the new “Budget Law” and the “Regulations for Internal Control of Administrative Institutions(Trial)”,integrating budget management and internal control organically,this paper builds an internal control evaluation index system based on budget management.Five experts were selected to evaluate all indicators of the A full-fledged public institutions,and the fuzzy comprehensive evaluation method was used to conduct an empirical study on the internal control of A full-fledged public institutions.The empirical analysis results show that the internal control level of A institution is good,but there are also some problems,mainly reflected in the budget assessment,the professional competence of budget personnel,the scope of budget preparation,communication and coordination among departments,etc.Based on the above issues,this paper concludes with five suggestions on how to improve the internal control level of A institution.First,strengthen the publicity and training of internal control and budget management,and strengthen the awareness of budget management.Second,improve the system of rewards and penalties for budget assessment,assess budget management effectiveness.Third,broaden the scope of budget management and implement a comprehensive budget.Fourth,further strengthen inter-departmental communication and coordination,and improve the efficiency of budget work.Fifth,prepare budgeting methods scientifically combining internal control specifications.