Research On The Problems In The Financial Inner Control System At J Provincial Tax Service,State Taxation Administration Based On The COSO Theory

Contemporary public management attaches great importance to the internal and external environment of organization operation,emphasizes value integration and responsibility sharing,and pays attention to government reform and government reshaping.Internal control is based on public management,drawing lessons from the relevant content of the corporate management framework,and conducting management and research from the control level.As an administrative institution for the implementation and implementation of national policies,in order to ensure the implementation and implementation of various policies,ensure that state-owned assets are not lost,and improve the efficiency of state-owned assets,it is necessary to establish a set of organization,restriction,assessment and adjustment of business activities The methods,procedures and measures of the company must establish a complete internal control system.A sound internal control system can standardize the internal behavior of the organization,plug loopholes,eliminate hidden dangers,and protect the safety of state-owned assets,thereby improving the management of the organization,and improving the efficiency and benefits of the organization.For administrative units,internal control can effectively reflect the relevant information in the management of the unit,and prevent economic risks in time,which directly determines the effectiveness of a unit's management.The "Regulations for Internal Control of Administrative Institutions(Trial)" issued by my country in 2012 clarified the channels and methods for the internal control of administrative agencies.The vertical management unit represented by the tax bureau differs greatly from general agencies and institutions in terms of organizational structure and financial management mode.It is difficult to implement internal control in accordance with the relevant regulations and methods in the "Specifications" to achieve the expected results..Especially in recent years,the occurrence of some corruption cases has exposed the serious system flaws and shortcomings in internal control of administrative units.This article takes the taxation bureau of J province as an example to study the current status of the internal control management of the taxation bureau.There were problems,the reasons were analyzed,and solutions were developed.This article first conducts the basic theoretical research of internal control and the development process of internal control in academic circles at home and abroad.Using on-site investigations and visits,discussions with staff,etc.,we have a comprehensive grasp of the first-hand information on the internal control work of the Taxation Bureau of J Province and the current status of the internal control management of the Taxation Bureau of J Province.Secondly,this article uses the COSO internal control framework,from the perspective of the five elements and 17 principles,to find out the problems in the internal control of the tax bureau of J province,analyze the reasons,and base on the actual situation of the internal control work of the tax bureau of J province.,With scientific and meticulous guidance and goals,and put forward reasonable suggestions from the five aspects of environment,risk,control activities,information communication and supervision.A set of practical internal control plans was tailored for the Taxation Bureau of Province J.This article is aimed at the internal control plan proposed by the Taxation Bureau of Province J.It has a broad reference and guiding significance for administrative units to strengthen internal control management.It can effectively improve the level of internal control of administrative units,improve related management systems,and timely fill in the shortcomings of internal control.Promote the overall improvement of the internal control work quality of administrative units.