Research On Optimization Of Internal Control Of Township Government At Grass-Roots Level

The report of the 19 th National Congress of the Communist Party of China clearly proposes to promote comprehensive deepening of reform and modernization of national governance.Internal control,as an important institutional arrangement,is also an important tool for management,which can play an important role in preventing and resolving various risks,improving internal management level,and improving resource utilization rate.In 2012,the Ministry of Finance issued the "Internal Control Standards for Administrative Institutions(Trial)",which required each administrative institution to further improve its internal management level,standardize and optimize internal control.After so many years of exploration and practice,the internal control systems of various administrative institutions in various regions have been basically established.However,there are still some problems and shortcomings in the actual operation process,mainly manifested in deviation in system implementation,loopholes in key risk points,and mechanical copying causing various systems to be "acclimatized" and unable to play their due role.Grassroots township governments provide public services to township areas,and the sustainability of their development is of great significance for promoting the economic development of township areas.Internal control,as an important means for grassroots township governments to adjust their own development,can effectively improve the management level and prevent and respond to risks of grassroots township governments by doing well and optimizing internal control,thereby helping to improve the sustainability of the development of grassroots township governments.Based on this situation,the author first reviewed relevant literature on government internal control and internal control optimization both domestically and internationally,and reviewed the relevant literature to determine the research content of this article.Then,the relevant concepts of internal control were defined,and the relationship between relevant theoretical foundations and internal control was analyzed.Among them,the national governance theory,new public management theory,and information asymmetry theory that the author believes are closely related were mainly selected.Once again,based on the "Internal Control Standards for Administrative Institutions(Trial)" released in 2012,this paper analyzes the issues of cultural construction deficiency,insufficient understanding of internal control by middle and high levels,and superficial risk assessment in G Township Government’s internal control from several aspects: risk assessment and control methods,internal control at the unit level,internal control at the business level,evaluation and supervision,and identifies methods to optimize G Township Government’s internal control.In order to achieve the effect of emphasizing risk assessment and control methods,improving internal control at the unit level,improving internal control at the business level,and strengthening internal and external supervision.To improve the efficiency of fund utilization of G Township Government,prevent the occurrence of corruption,fraud,and other phenomena,while improving the quality and capacity of G Township Government’s public services,and further enhancing the efficiency and credibility of G Township Government’s work.In order to further explore effective measures suitable for grassroots township governments to carry out internal control optimization work,we hope that this study can provide some reference for the construction and optimization of internal control in domestic grassroots township governments,and further promote the optimization and improvement of internal control in various grassroots township governments.