A Case Study On The Budget Management Control Of A Court

This paper uses the case study method to analyze the internal control of budget management of Court A,and puts forward suggestions for further improvement of the internal control of budget management of Court A.With the economic and social development,government departments have received more and more attention to administering and ruling according to law.As a judicial organization,the court’s duties and functions play an extremely important role in people’s lives and social production,so the court’s internal control must be in accordance with laws and regulations.Budget management,as an important content of internal control,runs through the whole process of economic activities,closely links departmental functions and career development,is conducive to improving the government budget management system,is conducive to giving play to departmental efficiency,so it needs to be paid great attention to.Therefore,it is necessary to analyze and study the internal control of the Court’s budget management.This paper based on the COSO framework and the《Internal Control Specification of Administrative Institutions》,analyzes if court A acheive the goal of internal control.This paper draws its conclusions by analyzing whether the internal control of budget management of Court A violates the principles of internal control and whether the methods are appropriate.This paper draws conclusions by analyzing the procedures of budget preparation,budget adjustment,budget execution and final account preparation.Opinions and suggestions are put forward to improve the mechanisms,establish relavant departments,introduce personnels,strengthen supervision and accountability,improve budget integration and performance appraisal,etc.,to help improving the internal control of budget management.