Research On The Optimization Of Internal Control At The Business Level Of A County Finance Bureau

With the reform of various systems in recent years,China’s socialist market economy has achieved leap-forward development.Correspondently,the current situation of China’s administrative institutions and the surrounding environment have undergone tremendous changes.This has had a significant impact on the transformation of the functions of public institutions,the distribution of power and the use of resources.At the same time,the state and the public have higher and higher requirements for various economic and business activities carried out by administrative institutions,including the raising,allocation and investment of public resources and financial funds.After the 19 th National Congress of the Communist Party of China(CPC),the reform of public institutions such as administrative institutions and various types of state-owned enterprises was further strengthened,there is an urgent need for public institutions to accelerate the pace of system construction,strengthen the construction of anti-corruption risk prevention and control mechanisms,and further strengthen the construction of anti-corruption risk prevention and control mechanisms in accordance with the overall economic and social situation.Improve the anticorruption risk prevention and control mechanism.Gradually improve the internal control ability of administrative institutions,improve the internal control system structure through optimization,improve the efficiency of public services,and lay a solid foundation for the modernization of the national governance system.As the basis and guarantee of the normal operation of public utilities,internal control ensures the safety of the government’s economic activities by regulating the use of all kinds of funds.Although in recent years,the state has issued a series of internal control related "norms","guidance","work notice",etc,which have promoted the development of internal control of public institutions to a certain extent,they are not uncommon.A series of incidents such as "poverty alleviation and corruption" and "illegal reimbursement" that violated the eight regulations of the central government also reflected the problems existing in the internal control construction of public institutions in my country.This aspect.The main manifestations are: the internal control system is not sound,the restriction and supervision system is not sound,and the supervision and evaluation are not in place.As the country and society increasingly pay attention to internal control related situations,people’s understanding of improving the internal control system of public institutions and strengthening the balance of internal forces has gradually increased.If you want to do a good job of internal control,you need to start from the unit level and the business level.Among them: the internal control at the unit level is basic and stable,while the internal control at the business level is complex and dynamic.Therefore,the internal control at the business level is currently studied to find its problems and put forward suggestions.On the one hand,it can control the potential risks of its economic and business activities,and on the other hand,it can also improve the internal governance of public institutions.By reading a large number of references related to internal control at home and abroad,master the theoretical basis and research ideas of current internal control of public institutions.In order to enhance the current significance of this research,the county finance bureau was selected as a typical case of enterprise internal control.With the help of the department,an on-site study was carried out.From understanding policies,consulting systems,testing business processes to risk identification,and comprehensively assessing the implementation of the internal control of A County Finance Bureau at the business level.Through the understanding of the basic situation of the Finance Bureau of County A and the analysis of the implementation of the internal control of the enterprise,problems in the daily business operation process of the department and the internal control of the unit have been discovered.According to the key link control points of each business level,reorganize and identify risks,put forward countermeasures for existing problems,and help A County Finance Bureau improve the business-level internal control system,thereby improving the internal control system of the enterprise.Better improve the management level of the unit,standardize the balance of power,promote the development of A County Finance Bureau,and provide effective public services.