Research On Internal Control Of Budget Business Of C Education Bureau

In the past 40 years of reform and opening up,my country’s economic environment has become more and more complex.The complex economic situation has brought new challenges to the development of my country’s administrative institutions and also put forward new requirements for the construction of administrative institutions.The internal control system can effectively regulate the economic activities of the unit and ensure the safety of funds.In recent years,it has received more and more attention from the state.The budget business is in charge of the destination of fiscal funds.As the main line of the unit’s six major businesses,it has become more and more important.In order to meet new challenges and meet new requirements,it is necessary to explore the development path of internal control of budget business that meets the actual conditions of my country’s administrative institutions as soon as possible.The "Regulations for Internal Control of Administrative Institutions(Trial)" issued by the Ministry of Finance in 2012 and the "Guiding Opinions on Comprehensively Promoting the Construction of Internal Control of Administrative Institutions" issued in 2015 have standardized the internal control of units and strengthened the implementation of internal control construction.;The new "Budget Law",which has been revised several times and will be implemented on October 1,2020,further strengthens the constraints on the budget and emphasizes openness and transparency.The above laws and regulations clarify the thinking for the internal control of the budget business of administrative institutions in my country,pointed out the direction of construction.This paper uses the C Education Bureau as a case study and analyzes the overall internal control system and budget business internal control of the C Education Bureau.It finds the personality problems of the C Education Bureau and the common problems of the administrative institutions,and solves the problems for the C Education Bureau.As a starting point,we are committed to providing reference for other administrative institutions.This article first understands the internal control of the C Education Bureau and the relevant situation of the budget business,and finds that there are big differences in the budget number and final account number of the unit,and there are problems in the internal control at the overall level of the unit and the budget business level.Then sort out the element level of the unit’s internal control and the various links of the budget business process,and analyze the budget business’ s pre-planning,in-process control,information and communication,and post-performance appraisal according to the time sequence of business occurrence,and at the same time according to the five elements of internal control Cross-analyze the internal control of the unit’s budget business at the unit level,and finally put forward suggestions for improvement on the budget business process and the construction of the unit’s overall internal control.It aims to improve the level of internal control of the budget business of the C Education Bureau,improve the system construction of the internal control of the budget business of the C Education Bureau,and provide internal control construction ideas for all administrative institutions.