Research On Internal Control Optimization Of FuHua Town Government

The administrative unit is the institution that exercises public power on behalf of the state.As a provider of public services and a regulator of social affairs,it acts on behalf of the party and the government to serve the masses and plays a vital role in promoting economic and social development.Compared with the relatively mature development of internal control of enterprises,China's administrative units are relatively backward in the construction of internal control system.In practice,many asset funds are not well controlled,resources are wasted,job functions are missing,job duties are not in place,and supervision is absent.Issues such as corruption,malpractice and other frauds indicate that the internal control of administrative units still needs to be improved and strengthened.In 2012,the Accounting Department of the Ministry of Finance issued the policy document “Regulations on Internal Control of Administrative Institutions(Trial)”,and proposed the construction opinions,basic contents and normative requirements for the internal control of administrative institutions to guide the internal control of administrative institutions.Subsequently,the state has successively issued a number of policy documents,gradually promoting the establishment and implementation of internal control construction of administrative institutions,aiming at standardizing the internal economic and business activities of administrative institutions.There are many achievements in the theoretical research and practice of internal control in administrative institutions,but there are few special studies on the internal control of grassroots administrativeunits.The township government is the most basic administrative institution in China.It connects the city and the countryside at the two ends.It plays a fundamental role in economic and social development and plays a vital role in promoting the development of agriculture,rural areas and farmers.In recent years,with the advancement of the work of “agriculture,rural areas and farmers”,a large amount of funds have been invested in various agriculture-related projects to support the development of “ agriculture,rural areas and farmers ”.The resulting grassroots corruption cases have also emerged endlessly,seriously damaging the interests of the state and the people and the grassroots government departments.Credibility has also attracted a lot of attention and attention.It can be seen that the township government is relatively weak in internal control and faces risks such as loss of credibility,loss of power,abuse of power,corruption and so on.Therefore,it is necessary to continuously improve and improve its internal control.Based on the basic theory of internal control of administrative institutions,this paper uses case analysis method and Fu Hua Town Government as the specific research object.Through investigation and analysis,it mainly understands the Fu Hua Town Government in the management of economic activities and internal control.There are problems and loopholes,and targeted internal control methods and measures are proposed to improve and strengthen these links,effectively reduce and avoid township government risks,and improve the operational efficiency and administrative management level of grassroots government departments.The specific research process of this case is as follows: First,comprehensively understand the current situation of internal control of Fu Hua Town Government,introduce basic evaluation,and find problems,defects and weak links in the internal control construction of Fu Hua Town Government;second,analyze rich The internal control problems of Fu Hua Town Government are analyzed from the perspectives of risk assessment,unit level and business level,combined with five elements of internal control toexplore the causes of the problems.Third,combined with the internal control theory of administrative units,the internal control problems of Fu Hua Town Government Improve and optimize the internal control process,propose reasonable and feasible improvement measures and recommendations,and ensure the follow-up operation.The research in this paper can provide an optimization plan for the improvement and improvement of internal control of Fu Hua Town Government.It can help solve the practical problems of its existence and improve the defects of internal control.It can also provide certain improvements for the internal control of other township governments.Reference and reference.By standardizing and effectively designing the internal control structure and process of the grassroots administrative units,and implementing good supervision,the efficiency and effectiveness of public services at the grassroots administrative units will be improved.