Research On Internal Controlof Financial Management Of Government Departments

Government departments are the main users of financial funds.They seek to use the limited financial resources to provide better products and services to the public.However,the irregular use of fiscal funds will also bring a series of problems.Therefore,it is always a matter of concern for the Chinese government to practise economy,oppose waste,and punish corruption.In recent years,China has continuously strengthened its system construction and prevented the occurrence of related problems from the source.In 2012,China promulgated the "administrative institutions internal control norms(Trial)",and through the internal control construction,the risks of economic activities of government departments were prevented and controlled.The economic activities of government departments include financial budget management,revenue and expenditure management,procurement management,asset management,construction project management and economic contract management,covering the financial management of government departments.Therefore,establishing a good internal control system can effectively improve the financial management level of government departments.At present,various government departments have begun to carry out internal control of the unit.However,due to the lack of understanding of internal control and related knowledge and experience,the establishment of internal control system is not perfect,the implementation effect is not satisfactory,and the effect on financial management is limited.This article is based on the author's financial management in the Z government department.It is based on the problems of financial management and internal control found in the financial work of the Z government department in the actual implementation process,combined with the country's internal control policies and related professional knowledge such as the "Budget Law","Accounting Law",etc.,to analyze the problem,and propose solutions to promote the improvement of the internal control system in the financial aspects of the unit.This paper introduces the status quo of the financial management of Z and the related systems formulated one by one,and proposes risk assessment methods for the risks faced by Z.From the unit level and the business lever to face the problem to carry out specific analysis and propose solutions.At the unit level,it is necessary to give full play to the role of communication and coordination among departments of various departments,clarify the responsibility function,and accelerate the promotion of efficient information construction.At the financial business level,we must take budget control as the main line,improve budget management,strengthen performance evaluation;strictly manage revenue and expenditure business,clarify job responsibilities and reimbursement procedures;strictly abide by procurement system,implement procurement budget,and prevent improper conduct of human rights;strictly control asset allocation,attach importance to asset inventory check,upgrade asset management information system,conduct asset management efficiently,and eliminate asset loss;economic contract management should focus on communication and coordination to ensure normal performance of contracts;strengthen evaluation and supervision mechanisms,research a variety of evaluation and supervision methods,the application of evaluation has been applied,and supervision has effect.Finally,the paper summarizes the optimization methods of the financial internal control system of the Z,and puts forward reasonable suggestions for the financial management and internal control construction of the government departments.