Research On Internal Control Optimization Of L County Bureau Of Finance

With the progressive promotion of the comprehensive rule of law,a major initiative to strengthen internal power,improve the mechanism of supervision and control of the exercise of power,and improve the mechanism of limiting and controlling the exercise of power in local financial departments is the establishment and implementation of internal control of local financial departments.This is not only an objective need for finance departments to limit their own power,avoid risks,resolve conflicts and ensure the smooth implementation of financial and fiscal reforms,but also an urgent need for the establishment of a sound internal control system and its implementation.Based on the above,this article is going to analyse the current scheme of optimising the internal control of the financial sector based on the current situation of L County.Taking literature analysis,needs analysis and research,case study,principal-agent theory,risk management theory and business process management theory as the basis of study,the paper will comprehensively and fully analyze the factors affecting the internal control of L County Finance Bureau.This paper first describes the basic situation of L County Finance Bureau,the construction of internal control system system,other internal control system and the current situation of internal control at the enterprise level,and analyzes the problems of its internal control from these four aspects: First,the organisational structure and uneven distribution of authority and responsibility at the unit level,backward human resource management and backward informationization level.Secondly,there are some inappropriate aspects related to budgeting and so on at the corporate level.Optimisation strategies are proposed for the above problems,including:improving budget preparation,strictly controlling budget adjustment categories,strengthening invoice management,and optimising government procurement acceptance process,etc.,in order toOptimization strategies are proposed for the above problems,including improving budget preparation,strictly controlling budget adjustment categories,strengthening bill management,and optimisation of government procurement acceptance process,etc.,with a view to providing a reference basis for the construction of internal control in other similar units.