Research On Financial Internal Control Of N Township Government

Administrative units have special functions and social significance,which undertake the major responsibilities of state funds using,promoting social and economic development,and managing social affairs.However,administrative units have problems such as low efficiency,waste of resources,high costs,and intertwined corruption risks.Internal control plays an indispensable role in solving the above persistent problems and optimizing management.Compared with provincial and municipal administrative units,grass-roots units have the characteristics of small unit size,small number of personnel,poor professional quality,complex and heavy business,and wide-ranging points,which makes the construction of financial internal control slow,and the internal control system does not work well.So it is urgent to financial strengthen the internal control construction of grass-roots administrative units.This Paper takes N township government as the study object,adopting the method of literature research and field research,studys the financial internal control of N township government from the unit and business level,and analyzes according to the five element framework theory of COSO.In terms of the control environment,N township government has problems such as weak financial internal control awareness and part-time key posts;In terms of risk assessment,there is a problem of backward risk concept;In terms of business control activities,there are problems concluded the accuracy of budget preparation is low,the setting of budget implementation indicators is vague,the popularity of business card settlement is incomplete,the small non-governmental procurement system is imperfect,the purchase of small assets in batches is not subject to accounting registration,and construction projects are "broken into parts" to avoid bidding The registration and safekeeping of contracts and related materials are confused;In terms of information and communication,there are problems such as slow informatization construction and poor information communication;In terms of internal control self-assessment and supervision,there are problems such as lack of effective internal self-assessment and internal audit supervision,and insufficient external supervision.In view of the problems found,Put forward optimization suggestions such as improving the awareness of financial internal control,doing a good job in human resource reserve,arranging induction financial training,optimizing budget source control,strengthening contract pre control,strengthening revenue and expenditure audit control,clarifying self-evaluation and internal audit responsibilities,deconstructing laws and regulations,embedding financial internal control supervision,publicizing performance evaluation results,etc.,aiming to further optimize the financial internal control system of N Township Government and continuously improve governance capability,aiming to further optimize the financial internal control system of the N township government and continuously improve the governance capacity.