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Study On Optimization Of Budget Control Of Agricultural Committee Of Z City

Posted on:2021-01-20Degree:MasterType:Thesis
Country:ChinaCandidate:T H YanFull Text:PDF
GTID:2439330605950317Subject:Accounting
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General Secretary Xi Jinping pointed out at the Second Plenary Session of the 18th Central Commission for Discipline Inspection that "we must strengthen the restriction and supervision of the operation of power,and put power into the cage of the system to form a disciplinary mechanism that does not dare to rot,a preventive mechanism that cannot be rot,A non-corruptive safeguard mechanism." The perfect internal control system is the cage that restricts the public power of the administrative organs.Perfect internal control can effectively restrain the use of arbitrary rights.Budget business control is the core of the control within the administrative unit.Budget control is good,which can effectively improve the overall internal control quality of the unit,improve the efficiency of funds,and curb corruption.Therefore,the administrative unit works.Business wants to develop without precise budget management.This article takes a case study approach,hoping to provide a reference for the control and optimization of budgetary operations of administrative units from point to face.First,this article reviews the current status of internal control of domestic and foreign administrative units,especially the control of budget operations.Secondly,based on the theory,analyze and investigate the budget business control situation of the Z City Agricultural Committee,focusing on the investigation of the budget control process.After investigation,it was found that the Z City Agricultural Committee has insufficient attention,insufficient communication and coordination,and insufficient use of results.The reason is that the City Municipal Agricultural Committee has problems such as unclear division of functions,unsuitable budget preparation methods,unclear budget execution analysis standards and insufficient depth,and insufficient use of budget performance evaluation results.Again,for the problems found,this article puts forward suggestions for optimization from both the organizational management system and the budget business process.The organizational management system should focus on key people,create a working atmosphere,enhance personnel capabilities,and strengthen internal audit;the budget process should be targeted Budget business process characteristics,strengthen budget preparation and approval control,deepen budget execution and adjustment control,improve final accounts and performance evaluation.Finally,on the basis of case studies,I believe that to improve the control level,administrative units must strengthen the work of system construction,risk prevention and control,and supervision systems.They must optimize the control environment,improve the risk assessment mechanism,and strengthen supervision and inspection.
Keywords/Search Tags:Administrative institution, Internal Control, Budget business control
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