Study On The Improvement Of Internal Control Mechanism Of S County Taxation Bureau Of Inner Mongolia Autonomous Region

With the promotion of a series of policies,such as the Supply-side Reform,the measures to delegate power,improve regulation and optimize services tax and fee cut,by Chinese government for the benefit of its people,the administrative counterparts start to set higher demands on tax authorities.So,with an aim to reduce the risk of tax law enforcement and administrative management,and promote the formation of an efficient and non-corrupt tax authority,the state tax authority has been constantly improving its internal control construction mechanism in the past 13 years of exploration and research.In this sense,COSO framework is a relatively mature internal control theory in the west,which played an important role in enterprise management in the early stage.Nowadays,more and more administrative units refer to and draw lessons from the theory.As an integral part of the government,long before the issue of the Standards of Internal Control of Administrative Institutions(Trial)by the Ministry of Finance,the State Administration of Taxation had carried out the construction of internal control mechanism in the whole system to prevent corruption.As the construction of internal control mechanism requires that the scope of internal control be gradually changed from corruption prevention and control to comprehensive prevention and control,a parallel model of "System + Platform" has been adopted and the construction of internal control is moving towards an in-depth development and comprehensive upgrading.However,the construction of a mechanism must be a long-term project,and there are still some problems in practice.After reviewing the literature on internal control in recent ten years and summarizing the course of the internal control system construction of the tax system,this paper takes the internal control construction of S County Taxation Bureau as an example,gathers and sorts out the data of its internal control implementation and conducts an empirical research in the form of questionnaire survey.According to the20 elements of ERM Framework,the possible problems are analyzed from thefollowing five aspects: governance and culture,strategy and goal setting,performance,review and revision,information,communication and report.As a result,many problems existing in the implementation of internal control system have been discovered,such as weak execution and supervision ability,insufficient communication between various departments,inadequate business environment integration,unclear matching degree of post personnel,poor risk identification degree,weak functioning of work leading group,poor utilization rate of some information systems,weak internal control system,etc.To deal with the problems,based on the five elements of COSO Report internal control,the paper has figured out the following reasons,such as imperfect internal control system,the weak awareness of internal control,unclear internal control responsibility,improper business environment protection,the function restrictions of internal audit work supervision and the inadequate use of internal control assessment and evaluation,and put forward the following suggestions: to set up an internal control governance mechanism,to improve the internal control culture,to confirm internal control objectives,to enhance strategic planning,to apply the results of internal control to achieve the internal control objectives and so on.The paper has attempted to improve the internal control mechanism of tax authority in S county and realize the comprehensive and systematic functions of internal control monitoring,analysis,evaluation and assessment.