Research On Internal Control Optimization Of S County Local Taxation Bureau Based On COSO Framework

Since the Eighteenth CPC National Congress,with the unceasingly promotion of government institutions reformation in China,administrative institutions become more and more demanding to the internal control,whose importance is also increasingly prominent.For the administrative institutions,the internal control can not only effectively enhance the security and integrity of the finance,reduce the risk of asset losses,but also play an important role in the works of their own development needs and anti-corruption.On the same time,with the awakening of personal rights awareness,Chinese citizens recently pay more attention to reformation of taxation and tax service,and taxation work is more likely to cause public opinion risk than before.Local Taxation Bureau as one of the government administrative organs,its characteristics illustrate that it is necessary to carry out overall management and control on risk,and to study and build a perfect internal control system.Based on the existing results of internal control research at home and abroad,this paper firstly summarizes the achievements of all related theories through reading and referring.Secondly,the paper introduces the definition and elements of the important theory of internal control,the COSO framework.Combined with the actual situation,the similarities and differences between administrative institutions and enterprises on internal control are compared and analyzed.Thirdly,the paper applies the case analysis method.Introduced the concept of the COSO framework,certain Local Taxation Bureau in H Province,S County Local Taxation Bureau(hereinafter referred to as the SD Bureau)is selected to carry out a questionnaire survey and personal interviews.Through collecting and analyzing data,starting from five aspects of the five basic elements of COSO framework,control environment,risk assessment,control activities,information and communication,and monitoring activities,the article analyzes the current situation of internal control of SD Bureau.Fourthly,based on the analysis of the current situation of SD Bureau's internal control,the paper puts forward the problems in the five aspects of internal control based on the basic elements of COSO framework and the causes of these problems.Fifthly,by thinking about the existing problems of the SD Bureau,this paper furtherly explores how to optimize the internal control of the bureau,so as to achieve the purpose of the study.The results of this study not only are to protect the national security of assets,improve administrative efficiency and help to maintain the stable development of the state administrative organs,but also help to improve people's understanding of internal control of administrative institutions.They can be applied to provide references to the transformation of government functions,the reformation deepening of the financial and tax system in the practice of grassroots units.At the same time,this case is not only applicable to grass-roots tax authorities,but also provides samples for future tax authorities at all levels and all kinds of administrative institutions.