Research On The Effectiveness Of Budget Management Of M State-Owned Forest Farm Management Office From The Perspective Of Internal Control

In recent years,the construction of ecological civilization has received extensive attention from all walks of life,and the management of forestry units,as managers of ecological resources,has received attention from many parties and has been included in the work focus of the government with the promotion of diversified management models of forest farms.Among them,capital budget management as an important link in the management of state-owned forest farms should be given more attention,the construction of capital budget management system is also the need for the management of public institutions at this stage,but China’s capital budget management construction has problems such as late start,insufficient experience,etc.,so it has not been fully effective application and operation.This study aims to establish a scientific evaluation system for the effectiveness of capital budget management and realize the effective management of the capital budget of public institutions.In this paper,the analytic hierarchy method and fuzzy comprehensive evaluation method are used to study the effectiveness of capital budget management of M State-owned Forest Farm Management Office.Firstly,the research status at home and abroad is sorted out,and the relevant concepts and theories are expounded.Secondly,the current situation of capital budget management of M State-owned Forest Farm Management Office was analyzed,and the evaluation index of the effectiveness of capital budget management was determined according to the five elements of internal control and budget management process.Finally,using the expert scoring method and field interview method,the data obtained through questionnaire survey were analyzed and fuzzy comprehensive evaluation were carried out,and the effectiveness of the budget management of the M State-owned Forest Farm Management Office was deeply studied,and the following results were obtained: under the evaluation standard of 5 points,The score of the target layer of the evaluation of the effectiveness of capital budget management of the State-owned Forest Farm Management Office is 4.2456,which is between very good and good,indicating that its capital budget management is relatively effective;the scores of the five elements of internal control at the standard level are all between 4-5 points,and the scores of the effectiveness of capital budget management are:control activities(4.4014),internal supervision(4.3316),internal environment(4.1498),risk assessment(4.1422),Information and Communication(4.0814);the program level scored between 3 and 5 points.Through the analysis of the above problems in the budget management of M state-owned forest farms,targeted suggestions are put forward,and ideas and suggestions are provided for the development of budget fund management of other public institutions.