Research On Internal Control Optimization Of Budget Business Of Y City Statistical Bureau

Budget business is one of the six major businesses defined in the Standards for Internal Control of Administrative Institutions.It guarantees the efficiency and effectiveness of the use of financial funds in administrative units and plays an extremely important role in administrative units.With the deepening of the reform in an all-round way and the continuous transformation of government functions,the importance of establishing and improving the internal control of budget business has become increasingly prominent.Establishing and improving the internal control of budget business is of great significance for strengthening the management of budget business,preventing budget corruption,promoting the construction of a clean government,ensuring the safety of assets and funds of administrative units,and ensuring the good operation of administrative units.As the key link of internal control construction,budget business control plays a key role in the operation of administrative units and is the basis of other business control operations.Therefore,whether the budget business control is sound or not,to a certain extent,determines the efficiency and effectiveness of the overall internal control of the unit.This paper takes the internal control of budget business of Y City Statistical Bureau as the research object,and makes a detailed analysis of budget business of Y City Statistical Bureau from the unit level and business level.Through investigation,it is found that the internal control of budget operation of Y City Statistical Bureau has some problems,such as weak internal control environment,unscientific budget preparation,large difference rate of budget execution,mere formality of budget performance evaluation,mutual crowding of project funds and no budget expenditure funds.At present,most of the research on the budget business of administrative units is from the perspective of budget management,while the research based on internal control is relatively rare.Therefore,based on the theory of internal control of administrative units and through field investigation,interviews and questionnaires,this paper studies the internal control of budget operation of Y City Statistical Bureau from the unit level and business level,and analyses the existing problems and causes from the aspects of budget preparation and approval control,budget adjustment control,budget execution control,final accounts management control,budget performance evaluation control and so on.In view of the above problems,this paper puts forward improvement measures to optimize the internal control of budget business of YMunicipal Statistical Bureau,optimizes the business flow chart,and improves the internal control status of budget business of case units.Finally,on the basis of typical case units,common problems are sought in order to provide some reference for the construction of internal control of budgetary business of government agencies in China.