Research On Internal Control Problems And Improvement Of Township Governments In China

With the 40th anniversary of China's reform and opening up,the economic vitality has been continuously enhanced and the local economy is developing rapidly.Among them,the township government is at the end of all levels of government,its status is increasingly prominent,and bears the primary responsibility for the development of the local economy.However,the internal control of the township government is not well escorted for its economic development.It exposes a series of problems in the system and supervision,and does not disclose the validity of its financial information and asset use well,leading to corruption or fraud.happens sometimes.For these common phenomena,the Ministry of Finance announced the "Regulations on Internal Control of Administrative Institutions(Trial)" in 2012,and it will be fully implemented from January 1,2014.This specification not only provides a clearer idea in the framework construction of the internal control of administrative institutions,but also provides clearer norms and requirements for the scientific and effective internal control of administrative institutions.Then,as the most basic township government,how to establish a sound internal control system under the guidance of this norm is particularly important and urgent.This paper adopts the methods of literature research,normative analysis and case analysis to systematically expound the objectives,principles and elements of the internal control of township governments in China,and analyzes GL from the internal control unit level and business level.The status quo,existing problems and future improvement measures of the internal control of the town government.Based on the COSO framework and the Internal Control Regulations for Administrative Institutions(Trial),the paper draws on the internal control system of the enterprise to further improve the internal control system of the township government in China.In terms of practical application,in view of the internal control defects of GL town government,it put forward targeted improvement suggestions to improve the administrative management level of GL town government,improve the efficiency and effect of public service,and better serve the people.In terms of theoretical research,this paper combines a series of policy documents issued by government departments,as well as domestic and foreign research results and the status quo of internal control operation of township governments,providing a reference for the improvement of the internal control system of administrative institutions in China.