Study On Internal Control Of Budget Business Of M Communication Administration

With the continuous development of China's socialist market economy,the public is paying more and more attention to the risks brought about by economic development and whether the internal control system is sound and the internal control measures are properly handled.As far as China is concerned,while the internal control of the enterprise is more reasonable and perfect,the internal control of the administrative organization is still in the early stage of being sound.The internal control of administrative institutions is divided into six major businesses: budget,revenue and expenditure,government procurement,asset control,construction projects and contracts.Among them,budget management is the main line and capital management is the core to implement internal control,which is enough to prove the necessity and importance of internal control of budget business.Therefore,when we pay attention to the internal control of administrative institutions,we must first pay attention to whether the development of internal control of budgetary services is reasonable,whether the system is perfect and sound.As an indispensable part of life,communication management can greatly improve people's lives and promote the development of local market economy.It is also a concrete manifestation of the improvement of people's living standards.Communication agencies are a class of institutions with relatively special status in China,and the construction of internal control of budgetary services is still in the exploration stage.The State has promulgated the "Regulations on Internal Control of Administrative Institutions(Trial)" which has been in force since 2014 and the new "People's Republic of China Budget Law" which has been in force since 2015.The promulgation of these two laws and regulations lays the cornerstone of the law for the establishment and improvement of the internal control of the budgetary business of communication agencies.It is the beginning of the establishment of a sound internal control system for communication administrative agencies in China.From a long-term perspective,the establishment of internal control of communication institutions can improve the management level of the organization,work efficiency and improve the risk prevention mechanism to protect the overall development of the unit.Different from the mainstream papers that study the control structure system of the administrative institutions as a whole,on the basis of the on-the-spot investigation of the internal control construction process of the M Communications Administration,combined with the subject "M Communication Administration Internal Control Manual",the budget business of internal control is the core concern and thesis is based on relevant theories.The M Communications Authority,which is surrounded by the Ministry of Industry and Information Technology and the provincial government,is responsible for the management of all communications industries within its jurisdiction.The main responsibilities include all telecommunications in the province in accordance with relevant policies,regulations and guidelines issued by the state.The network carries out overall management and comprehensive planning;accepts and verifies the operation license of the telecom industry in the province and the related equipment network management;supervises the price and quality of telecommunications services in the province under the coordination of the Price Supervision and Supervision Bureau and the Quality Supervision Bureau;The public telecommunication network communicates with each other and fair access,and adjusts the relationship between the economy and business of each telecommunication enterprise.As a communication agency,the M Communication Authority has a certain representativeness in the internal control evaluation of budgetary services,and has special significance for the overall study of the internal control of the budgetary services of administrative agencies.This paper starts from the basic theory of internal control of administrative institutions,specifically to the objectives and risks of internal control of budgetary business of administrative institutions,and introduces the internal budget of M Communication Administration through report data,structural flow chart and new performance system support.The analysis shows that the characteristic business department of M Communication Administration has low participation in budget control,the budget process is not fully integrated with the actual situation of the management bureau,the budget execution is relatively arbitrary,and the implementation difference rate is large.The annual final performance evaluation mechanism is not perfect,and the internal control system is not yet Effectively embed issues such as system information management.Then it analyzes the causes of the above problems,such as lack of internal control environment and lack of internal control awareness,poor communication of confidential information and low transparency,unsatisfactory budget implementation and unscientific supervision mechanism,lack of assessment awareness in the initial stage of contact performance evaluation,information The reasons for the failure of the level of internalization to match the internal control requirements,etc.,finally proposed that the M Communications Administration should strengthen the internal control environment,strengthen information communication and transparency,establish a sound budget execution analysis mechanism and performance evaluation mechanism for the final and final accounts,and strengthen Suggestions for the construction of information management for budget management.Through these suggestions,M Communications Administration can reduce the risks of internal control of budgetary services,improve the efficiency of work,and improve reference for institutions of relevant nature to serve the public better.