Research On Internal Control Optimization Of Jinjiang's Fiscal Budget Management

The perfect internal control system of fiscal budget management can help to standardize the budget management,and promote the using of financial funds safety science and efficiency.This paper summarizes and analyzes the present situation and main shortcomings of the internal control of Jinjiang's fiscal budget management by adopting the methods of literature study and questionnaire survey research.This paper also puts forward the optimization suggestions combined with COSO internal control theory.There are some problems in the internal control of Jinjiang's fiscal budget management,such as the position restriction is not effectiveness,the risk assessment is too simple,the budget control constraints is insufficient,the information communication is supporting insufficient,the internal audit effect is not obvious.The main reason of these problems lies in the management mechanism of mutual restraint is not sound enough,the risk assessment management mechanism is not perfect,the standardization of budget management needs to be improved,the information transmission mechanism is not smooth enough,and the internal supervision operation system is inefficiently.This paper argues that the internal control of budget management is a whole system,which is compatible with the internal control of enterprises.However,there are some differences between the internal control of budget management and the internal control of enterprises.Therefore,it is basically to strengthen the understanding of objectives and responsibilities in the internal control of the budget management,draw lessons from the advanced internal control theory of enterprises and integrate the public characteristics of budget management.And to synchronize the construction of various elements of internal control of budgetary management,create a good internal control environment,perfect the scientific risk assessment system,implement effective control activities,use efficient information communication platform,and optimize the standard supervision and evaluation mechanism.The optimization scheme of the internal control of budget management in this paper,aims to perfect the internal control system of Jinjiang budget management,and provide some suggestions and reference for the improvement of the internal control system of budget management for the local financial departments.