Research On Internal Control Issues In Government Budget Implementation

At present,"internal control" has become an important concept for enterprises and governments to strengthen management.Since the promoter committee of the US Anti-False Financial Reporting Committee(COSO)promulgated the COSO internal control framework in 1992,internal control has entered the overall framework stage,and its ideas have been widely applied and promoted in many fields.It also includes the field of government budget management.From the perspective of the process of China's national governance and fiscal system reform,the reform of the government budget system has become the main content of building a modern fiscal system.The effectiveness and perfection of the modern budget system largely depends on the level of internal control of government budget management.Government budget execution is a particularly important part of government budget management.Therefore,the internal control framework is introduced into the government budget execution process to achieve pre-,post-,and post-process supervision of government budget execution,and to improve the use of budget funds.The implementation of government budget is a particularly important part of government budget management.Therefore,the introduction of internal control framework into many foreign countries and countries has carried out the research and practice of internal control theory of government budget management,such as Australia,the United States,Canada and China.Hong Kong,etc.In recent years,the Chinese government has also begun to gradually introduce internal control into more detailed areas such as government budget execution management,in order to ensure the implementation of government budget compliance and performance goals.This paper combines the similarities and differences between the government budget execution management and the COSO internal control framework and the expected effects of the combination of the two to illustrate the importance of introducing internal control into the government budget execution management.In addition,this paper also analyzes the experience of foreign government budget execution internal control,and intends to establish a government budget internal control framework system suitable for China's national conditions.This paper is divided into six chapters.The main research framework and basic contents are as follows:The first chapter is an introduction.It mainly expounds the background of the topic,defines the related concepts,analyzes and summarizes the domestic and foreign research results related to the internal control of government budget execution,and further summarizes and evaluates the research literature.Research provides some guidance.The second chapter is the theoretical basis for the implementation of internal control in government budgets.Based on principal-agent theory,risk management theory and budget balance theory,this paper analyzes the relevant theoretical basis of internal control of government budget execution and provides powerful theoretical guidance for further research.The third chapter analyzes the status quo of internal control of government budget execution.This paper mainly elaborates on the status quo of internal control of China's government budget implementation from three aspects:the institutional arrangement of internal control of the government budget,the establishment of the organization and the effectiveness achieved.The fourth chapter analyzes the applicability of the government's budget execution management to introduce the COSO internal control framework.This chapter analyzes the objectives of China's government budget management,the core system design of the treasury centralized collection and payment system,the government procurement system and the government budget accounting system,and the main contents of the COSO internal control framework.Finally,it shows the internal control framework based on COSO.The necessity of reforming the budget management of our government.The fifth chapter is the experience of the implementation of internal control in typical national government budgets.It mainly analyzes the typical characteristics of the internal control of government budget in the typical countries of the United States,Germany and Japan,and combines the status quo of China to expound its reference to the internal control reform of China's budget implementation.The sixth chapter is to improve the policy recommendations for the implementation of internal control of the government budget in China.In response to the analysis of the article,specific policy recommendations were put forward on how to strengthen the internal control of the government budget.