| Transportation industry is one of the most essential part in national economy,thus administrative units in transportation industry also provide guarantee and coordination in functioning of national economy,public service and livelihoods development.On one hand they undertake construction and administration missions in daily economy development,for another hand,vital resources and data are in control of most administrative units in transportation industry.As a result,an efficient internal control is called for administrative units for their effective operation.In recent years,the country also has asserted series of measures for internal control in administrative units.Internal control standards of administrative institutions(Trial),issued by Ministry of Finance in 2012,cleared requirements on risk assessment,internal control in unit layer,operation layer,supervision and evaluation layer for the first time.Decisions of the CPC central committee on major issues concerning comprehensively advancing the rule of law,adopted at the fourth plenary session of the 18 th CPC central committee,confirmed that all administrative units ought to accomplish the establishment and implement of internal control by the year of 2016,and basically establish an internal control system compatible with modern national governance system and capacity,integrated with power and responsibility,effective in counterbalance,smooth in functioning,forceful in implement and scientific in management by 2020.Series of policy,document,scenario can embody internal control occupies important position in management of administrative units,and that the year of 2020 is witnessing an essential year of the establishment of internal control system for units in transportation area.By referring literature and practical work experience,however,compared to enterprises,the internal control of most administrative institutions is still a weak part of their daily management,added that most of whose expenditure is guaranteed by the financial department at the same level.Budget control comes an essential part in internal control of administrative units.So as to ensure a efficient business conduct for administrative units and make a good and right use of financial fund,it is increasingly significant to enforce internal control in areas of budget management and fund supervision.This paper will take the transportation bureau in S city as an instance,using methods of crossing test,comparative analysis and case analysis,in combination of budget control data,to collate and analyse the design and functioning of the budget control of transportation bureau.Then summarize the problems and origin in its budget control,and finally work out solutions for the problems to provide reference for other administrative units in transportation industry.The paper is divided into six parts.For the first part,it introduces background and significance of the research by accounting reviewing literature on internal control,budget control and administrative units internal control from domestic and foreign,which also introduces the researching content,methods,innovation,contribution at the same time.The second part brings in related theories on administrative institution internal control,draws in the evolution of theories in internal control area,which lays the theoretical foundation for the cause of internal control problems.The third part introduces the instance of transportation bureau in S city by setting forth the current situation on budget control,and submits initial analysis of the bureau.On the basis of the third part,the forth part further analyses the problems emerged in budget control of transportation bureau in S city from key parts of budget planning,implementation and assessment combined with data committed from 22017-2019.Then explore the cause of the problems.The fifth part work out suggestions from five elements of internal control,then explain the reference significance the suggestions provided to the administrative units in transportation industry.The sixth part reaches a conclusion of the paper and introduce the deficiency of the paper.This paper takes transportation bureau in S city as an example,combines practical budget control work,using analyzing method of budget control to work out the problems and solution of the bureau on budget control.The paper also makes significance in increasing regulation working procedures and raising work efficiency. |
