Internal Control Of The "Three Fairs" Funds Of The S Bureau Of J Provincial Taxation Bureau

With the further strengthening of citizen's democratic consciousness and the continuous advancement of government information disclosure system,publicizing the“Three Fairs” funds budget and final accounting information has gradually become normalized.As a result,the “Three Fairs” funds management has attracted most of attention in the financial management of various administrative institutions.Although the central government has promulgated policies,such as “Eight Provisions” and “Six Bans”,to regulate the “Three Fairs” funds of administrative institutions,there are still some irregularities in the “Three Fairs” funds expenditure,such as false expenditure,over-standard reimbursement and inaccurate accounting.It is easier to manage the“Three Fairs” funds from the perspective of internal control.Decomposing the management of the “Three Fairs” funds into all links of the “Three Fairs” funds business on the basis of suitable organizational structure and post settings of the units are conducive to promoting the efficiency and management level of the “Three Fairs”funds and can help to improve the efficiency of public services and the level of internal governance.In 2018,the state administration of taxation and local taxation bureau has been merged again after 24 years.The personnel and institutions of tax bureaus have changed a lot.In the meantime,the original “Three Fairs” funds management systems are different,which brings certain inconvenience to the “Three Fairs” funds management of the new unit.In order to adapt to the reform period smoothly,it is necessary to improve the internal control of the “Three Fairs” funds of the tax bureau.Based on the successful internal control of the “Three Fairs” funds at home and abroad and the widely accepted theory of internal control of administrative institutions,this paper takes the internal control of the “Three Fairs” funds of S Bureau of J Provincial Taxation Bureau as an example to put forward reasonable suggestions by analyzing the existing problems and causes leading to these troubles.Wish these suggestions would be helpful to manage and supervise the “Three Fairs” funds of administrative institutions efficiently.First of all,this paper analyzes the meaning and characteristics of the “Three Fairs”funds and expounds the theory and elements of internal control of administrative institutions.This paper takes S Bureau of J Provincial Taxation Bureau as the case,then elaborates the problems existing in internal control of the “Three Fairs” funds of S Bureau of J Provincial Taxation Bureau.Firstly,S Bureau's existing control activitiesare too subjective and it makes an inadequate use of modern information technology.Secondly,the management of funds reimbursement for long-term employment of non-staff is not reasonable enough,when employing personnel to reimburse funds,there still exists the phenomenon that cash payment business can be reimbursed,which is not conducive to the control of unit funds.Thirdly,there are some problems in the implementation of the system,such as the official card system of S Bureau,the Administrative Measures for Official Reception Fees and the post separation system,which have not been fully implemented..Fourthly,the budgeting of the “Three Fairs”funds lacks the participation of business departments.The financial department is responsible for the budget work,which is unequal in power and responsibility.Next,after analyzing the problems existing in the internal control of the “Three Fairs” funds of S Bureau of J Provincial Taxation Bureau,this paper proposes that the main reasons for these four problems are as follows.Firstly,leadership pays less attention to the internal control of S Bureau which makes the awareness of internal control is not strong.Secondly,restricted by the number of financial departments and professional level,S Bureau has insufficient knowledge of internal control and has not yet established a regular risk assessment mechanism.Thirdly,existing information transmission relies more on two traditional modes of face-to-face and telephone communication,and there is no effective information exchange mechanism between departments.Fourthly,limited by the existing number of staffing,S Bureau has not established an internal audit department,which leads to a single internal control evaluation and supervision mode and incomplete internal control evaluation and supervision mechanism.Finally,five kinds of proposals are offered in view of the problems and reasons of the internal control of "three official" funds in S Bureau of J Provincial Taxation Bureau.Firstly,to optimize the internal control environment of the unit,on the one hand,we should enrich the computer talents and account talents of the unit by strengthening the construction of internal control professionals,and build the internal control information system of the unit,on the other hand,we should strengthen the training of internal control and daily publicity and education,so that every member of the unit can fully realize the importance of internal control,fully understand the internal control theory of administrative institutions,furthermore,all members can participate in the construction of internal control and promote the orderly development of tax affairs.Secondly,it is better to set up a systematic risk evaluation system,incorporate long-term hiredpersonnel into the risk assessment system,and formulate effective internal control measures to avoid risks as far as possible.Thirdly,improve control activities.Fourthly,ensure effective information exchange and communication,and establish an internal control team and an internal control management platform.Achieving the timely and orderly flow of unit management information and financial information between departments and personnel.Fifthly,establish evaluation and supervision mechanism,on the one hand,through internal audit to supervise the quality of internal control.On the other hand,through the establishment of internal control performance appraisal system,internal control will be included in the performance appraisal indicators to strengthen the self-management of all cadres and workers in the unit as well as the effectiveness of internal control can be improved.