Problems And Perception On Internal Control Of A Finance Bureau

Administrative institutions of our country play a significant role on the development of society and economy,and also take irresponsibly of managing social and economic development.The formulation,implementation and regulation of each policy,not only monetary policy,fiscal policy and tax policy,but also education,health care,housing and culture,care about the interests of people's live-hood,economy and other aspects.As an important part of administrative institutions administration,the internal control of administrative institutions has become one of key emphasis in work in recent years.The internal control of administrative institutions in our con try have limited achievements because of the particularity and complexity of administrative institutions themselves.In addition,the internal control of administrative institutions started late.What's more,we did not have sufficient understanding of the importance on the internal control of administrative institutions.On this basis,further promoting administrative institutions to prevent kinds of risks,improving the level of internal management,enhancing management ability,improving public administration and service effect,are also the focus of the working now.At the same time,carrying out the administrative institutions internal control is the spirit of party and state leaders,and it is also the inherent requirement of the central paragraph "eight".Xi Jinping pointed out at relevant meetings that we must strengthen the restriction of power operation and supervision,reform the prevention and safeguard mechanism of corruption.The establishment and effective implementation of the internal control system of administrative institutions will contribute to make the work of administrative institutions in public,follow the mass line and promote the implementation of in-corruption government.It is the main content of deepening the overall reform proposed in the third plenary session of the eighteenth central committee.The content showed that internal control system of administrative institutions closely conformed to the work which our country faces at present and the goals which our country expect to achieve.What's more,the content contributed to the management of capital and the improvement of administrative efficiency and ability.?The CPC central committee's decision to comprehensively promote the rule of law on several major issues?deliberated and approved by the Forth Plenary Session of the Eighteenth CPC Central Committee also referred to"three points process" in vital document at the first time.It also highlights that our country pay great importance on the internal control of the business level in the construction.With the promulgation of?the code of internal control of administrative institutions(trial implementation)?the implementation and establishment of internal control of administrative institutions are also imperative.As the financial department of the local government,the financial bureau's management is an important guarantee for local development.However,with the expansion of government functions,the financial bureau also needs to update its management mode and improve its business level to meet the objective requirements under the new situation.In this paper,the research content includesthe development and present situation of domestic and overseas administrative institutions.What's more,the research content also comparesdomestic situation with overseas situation in order to get more advanced experience.In addition,the content bases on?The administrative institutions internal control standard(trial)?,?Guiding opinions on comprehensively advancing the internal control construction of administrative institutions?(finance and accounting)[2015]no.24 and?The administrative institutions internal control report management system(try out)?(finance and accounting)[2017]no.1.According to the characteristics of finance department,the internal control and process of municipal finance bureau are analyzed.Then,this paper takes the current situation on the implementation ofadministrative institutions internal control in a certain city as a factual basis,and analyzes its present situation and existing problems of internal control.In view of these problems,this paper puts forward the optimization and suggestions of the internal control,and try to establish an internal control system of administrative institutions which accord with the requirements of the society and the country.And this paper expects to provide some related cases for the research of administrative institutions.At the same time,this paper expects other administrative institutions to make reference to this.This paper includes the following five aspects:The first part is the introduction.This paper first introduces the internal control of administrative institutions the background and significance,and secondly to arrange and review the literature at home and abroad,and then through the understanding of the national administrative institution policy and understanding,choose the research method,determines the research content,finally put forward in this paper,the innovations and shortcomings.The second part is the theoretical analysis of internal control of administrative institutions.This part analyzes the basic theory of internal control and expounds the necessity of internal control in administrative institutions.According to the?The administrative institutions internal control standard(trial?,expounds the principles and characteristics of administrative institutions,and then finds out the contents and methods of internal control of the Bureau of Finance,which provides the basis for the case study in the third part.The third part is the analysis of internal control status and problems in Bureau A.This part first introduces the basic status of the unit and the implementation of internal control,evaluates the risk,and then analyzes the problems in the implementation of internal control at the unit level and the business level,respectively.At the same time,the existing problems of evaluation and supervision are analyzed.The fourth part is to put forward some suggestions on the problems mentioned above from the unit level,the operational level and the evaluation and supervision mechanism of A Bureau of a certain city.The fifth part is the conclusion and prospect of the research.This part is a summary of this paper,and puts forward some suggestions on the internal control system of administrative institutions in China,in order to further improve the internal control system of administrative institutions in China.And to the future administrative institution internal control research direction puts forward the proposal.