Research On Internal Budget Control Of Administrative Institutions

Administrative institutions,as the institutions of the Chinese government to exercise power and provide public services,play a very important role in maintaining national stability and promoting economic development.The internal control of budget management is the financial guarantee for administrative institutions to complete their mission.Therefore,sound internal control of budget management helps to improve the efficiency of administrative institutions and save financial funds.In recent years,due to the state's focus on administrative institutions and the introduction of the "Internal Control Specifications for Administrative Institutions(Trial version)",China has begun to actively participate in the construction of administrative institutions' internal control.D Middle School is a demonstration middle school in Zone T.It actively cooperates with the work of the District Finance Bureau and encourages all teaching staff in the school to participate in the internal control construction and strive to become the object of learning in other units in Zone T.The internal control of budget management is an extremely important part in the internal control construction of administrative institutions.Because budget management involves many related departments,the corresponding business and processes are complicated,and the processes and systems for different businesses of budget management are different,so there are many difficulties in building internal control of budget management.We should focus on how to build a budget Manage internal controls.This article starts from the existing internal control construction of D Middle School,and conducts an in-depth analysis of the unit control and business level of D Control's internal budget management.Through investigation,it was found that the internal control of budget management of D Middle School has problems at the unit level such as incomplete organization structure and incomplete process system.At the business level,there are insufficient levels of project application and approval review,lack of internal budget release process and system,and failure Budget adjustments and budget performance evaluation indicators were selected unreasonably.And other issues.In response to these problems,this article proposes corresponding measures to solve the problems at the unit level,and reorganizes the business processes at the unit level.The author read the literature in recent years and found that the research on the budget management of administrative institutions in China basically analyzes the unit's management mode and system from a macro perspective,but few people research from a micro perspective.Therefore,the author went to D Middle School to conduct a field survey,analyze the internal control risk points of the unit's budget management,and construct key control measures at the unit business level,and proposed corresponding safeguards to improve D School's internal control of budget management.