Study On The Financial Internal Control Of B Town Government

With the completion of the first centennial goal of our country,the national economy has developed rapidly,the gap between the rich and the poor has been shrinking,and the grassroots economy has been revitalized.Among them,the township government at the end of the administrative level has assumed more and more diversified functions,and its responsibilities have become increasingly prominent.The working ability and status of the township government are closely related to the development of the grassroots economy.However,it is precisely because at the end of administrative supervision that many township governments have many problems in system formulation,implementation,and improvement.In particular,finance has not played its internal supervision function,resulting in some fraud and corruption in township governments.The phenomenon has seriously damaged the status and image of the party and the government among the grassroots.This thesis studies the financial internal control of the grassroots administrative institution-B town government,hoping to improve the financial internal control level of the town government and strengthen the construction of the anti-corruption risk prevention and control mechanism.This thesis takes the ’ Guide to Internal Control of Small Administrative Institutions at the Grassroots Level ’ as the normative requirement,selects the B town government as the case study object,and uses the literature research method,case analysis method,field investigation method and other methods to study the problems existing in the financial internal control of grass-roots administrative institutions and their improvement.Firstly,the research background,purpose and significance of this thesis are expounded.After a comprehensive analysis of the relevant research situation at home and abroad,the research content,research ideas and innovation points of this thesis are established.Secondly,on the basis of defining the relevant concepts involved in this thesis,the basic theory of financial internal control is expounded.Then,taking B town government as the research object,this thesis introduces its organizational overview and financial status,and makes a detailed analysis of its financial internal control from the unit level and business level.Among them,the unit level is analyzed from the aspects of control environment,risk assessment,information and communication,supervision and so on.At the business level,it analyzes the five major business activities,such as budget business management,revenue and expenditure business management,government procurement business management,asset management and contract management,and then analyzes the problems in the financial internal control of B town government from the unit level and business level.Finally,after deeply analyzing the causes of the problems in the financial internal control of the B town government,the corresponding optimization measures are proposed from the unit level and the business level,in order to further improve the internal control execution of the grassroots administrative institutions and ensure the supervision of the financial internal control.In terms of financial internal control,because there are some common problems in grass-roots administrative institutions,this thesis studies the financial internal control of B town government,which can provide corresponding reference for similar grass-roots administrative institutions in strengthening and improving financial internal control.