Research On The Internal Control Of Township Finance

Firstly,the township finance has been in trouble.According to the existing regime,China has set up five levels of financial structure,the township finance is the framework of the most extreme,the most basic part,at the same time,is also the most important part.Since the 80s of last century,the finance of villages and towns has been established,and the finance of villages and towns has played a very important role in the development of politics,economy and various social undertakings in the countryside.However,with the progress of reform,rural debt,township financial crisis and other issues gradually surfaced.If there is no feasible action,the grim reality,that of township financial difficulties of grass-roots government,will not conducive to the normal operation of the rural grass-roots political power and the social stability in rural areas,will affect the sustainable development of rural economy seriously.In involvement,fiscal deficit problems prominently,implicit real debt burden heavily,the fiscal risk increasing,how to use the funds effectively,how to allot funds reasonably,how to increase the income of township finance steadily,have become an important task of the local government must face.Secondly,the research on the internal control of the basic level finance is not perfect.The economic system reform of our country,in recent years gradually,enterprises as the research on internal control of individual economy has attracted widespread attention,research of the internal control in academic circles are relatively more,the research results are to keep pace with the times,the author puts forward some suggestions on the general operational control plays an important role in design and implementation the actual application in the process of internal.However,the financial sector as the main body of public expenditure and financial business,the internal control has a certain lag,can not meet the taxpayer on budget emphasis grow with each passing day transparent and fair disclosure of information.In recent years,although the financial internal control in China has developed to a certain extent,the concept,framework,status quo and how to establish and perfect the internal control mechanism of financial and other topics,many scholars put forward a series of suggestions.However,at present,our country's financial internal control research is not very perfect,especially for the basic research and application ability of financial internal control is still very weak.With the help of the theory of economics,management and accounting,this paper makes a comprehensive use of theoretical research methods such as case analysis,empirical analysis and normative analysis,qualitative analysis and so on,Firstly,it introduces the status of the financial system and mechanism of China's township government and the basic theory,through the actual survey,analyze the financial internal control construction of a township government entity in the town of C,observe closely,extract the common problems of township financial internal control,to find out the deficiencies existing in the internal control.Combined with the related materials,the paper analysis the causes of the township financial internal control problems.At the same time,based on dynamic internal control,the paper provides three systems of dynamic internal control,combined with the three systems and the reasons of the lack of financial internal control,finally put forward improved method,solution.