Case Study On Budget Business Internal Control Of A Housing Provident Fund Management Center

China's housing provident fund system was established in 1999.In the 20 years since its implementation,cases involving the accumulation of funds in the whole country have occurred from time to time,which has sounded the alarm for the management of housing provident fund in China.Especially in recent years,the issue of people's livelihood has become the focus of hot discussion.How to protect the legitimate rights and interests of ordinary people and maintain the safety of funds for the provident fund has received the attention and attention of the state and society.Through the analysis of many cases involving the safety of the provident fund in recent years,the reasons for this are due to factors such as the unsound and imperfect factors of the provident fund laws and regulations and the external supervision system.However,it is more important for each CPF management center to find the cause from itself.It mainly includes problems such as imperfect internal control system and failure of internal control system.In the internal control of the entire housing provident fund management center,the budget business is the most important,the business process is long,involving the review,adjustment,execution,approval,final accounts and performance evaluation,etc.,the overall systemic improvement is more difficult.And with the development of social economy,the difficulty in formulating the budget of the institution and the refinement of the project has gradually increased.Therefore,strengthening the internal control of the budget business is of great significance for improving the relevant internal control.Through a large number of researches to study the latest research theories and literature journals on the internal control of the budget management of the housing provident fund management center in China and abroad,the case studies have been comprehensively analyzed with advanced research methods and viewpoints.At the same time,it conducts research on the status quo of the internal control of the housing accumulation fund management center of the city A,conducts interviews with the staff of various departments,reviews relevant documents,and strives to obtain first-hand information to ensure that the existing problems can be analyzed comprehensively and objectively.Through the literature reference and case analysis methods,the internal control environment and budget preparation management process,budget release and approval process,budget execution management process,budget execution management process,budget adjustment management of the internal control of the budget management business of the A city housing provident fund management center The overall process analysis and effect evaluation of the process,final accounts and budget evaluation management processes.By studying the status quo of internal control implementation of its budget business,four important problems were discovered.Firstly,the training mechanism of internal control professionals is not perfect enough,lacking of professional personnel of internal control of provident fund management,which can not guarantee the effective implementation of internal control.Secondly,the risk assessment of internal control of the housing provident fund management center is not in place,the risk assessment system is lacking and the internal project bank is not established,which has caused great obstacles to the accuracy of budgeting.Thirdly,the performance evaluation.It is not perfect enough,which greatly reduces the authority of the budget.Fourthly,there is no effective budget management information system and information communication is not smooth.An optimization strategy was proposed after comprehensive analysis of these problems.Different from the methods of providing theoretical solutions in the past papers,this paper attempts to improve and construct the internal control operation flow of budget business and draw a flow chart of internal control of budget business,and strive to realize budget review,adjustment,execution,approval,final calculation and final Systematization of budget performance assessment.I hope that I can provide some reference for the establishment of sound internal control system for each housing provident fund management center and other administrative institutions.