| Since the reform and opening up,China’s urban and rural economic and social development has achieved tremendous achievements.The market mechanism and government regulation are two important forces.Among them,the township and village governments are promoting the implementation of various policies,policies,laws and regulations on rural areas by the party and government.The implementation has played an important role in inheriting the past and is the key and leading role in accelerating the implementation of China’s "three rural" policies.Practice has proved that as the last level of government agencies,township and village grassroots governments represent the country ’s achievements in rural social governance and are closely related to the strength of the internal control of township and village governments.Transforming and implementing the core links of the township government’s governance work is also the basis and foothold of rural economic and social development.The township and village grassroots governments use public power to manage rural public affairs,and establish and continuously improve the internal control of the township and village grassroots governments has become an important task of the current grassroots governance reform.At this stage,our government’s internal control construction system needs to be improved,and it is even more difficult for governments and departments at all levels to effectively control the inaction and chaos of certain departments and personnel within the unit.The government and departments themselves have lost effective guarantees according to law.The government’s internal control has a long way to go.As an important part of the operation of township and village governments,the internal control of township and village governments helps to restrict and standardize the administrative behaviors of township and village government departments,and to ensure the feasibility and scientificity of administrative decisions while performing their duties.From the perspective of government clean government construction,the internal control system can ensure that township and village grassroots government departments strictly implement relevant laws and regulations to ensure the legitimacy and authenticity of rural fiscal revenues and expenditures,and at the same time lay a solid foundation for township government financial transparency and transparency,as well as prevent township government Corruption provides a guarantee mechanism.Therefore,the internal control of township and village governments is the objective need to promote the reform of the institutional system of township and village governments and strengthen the construction of a clean government in township and village governments.In this paper,through the literature research method,case analysis method and other methods,this paper deeply analyzes the current status of the internal control of the township grassroots government in the T district of Chongqing,finds the factors that affect the internal control of the township grassroots government,and explores the construction of a more complete internal control adapted to the development of the local township grassroots government.The thesis is divided into three parts: one is the basic theoretical basis of internal control of the township government,including related concepts,theories and characteristics.The second is the analysis of the main problems and causes of the internal control of the township government in the T district of Chongqing,including the need to improve the internal control environment,weak internal control risk management,weak internal control effectiveness,lagging internal control information communication,and internal control assessment and supervision Scarce.The third is to further form a preliminary improvement path for the problems and causes of internal control,improve the internal control construction of the township and village grassroots governments in Area T,implement internal control,and at the same time improve the reconstruction measures,strengthen risk assessment and control,strengthen the financial department,audit department The disciplinary inspection and supervision department has strengthened the external supervision of internal control,and established a corresponding external supervision information disclosure mechanism. |