Study On The Internal Control Of The Unit Level Of FN County National Tax Bureau

Internal problems of the government departments and administrative units become more and more serious.For example,they always have corruption behavior because of the incomplete internal control construction.The problems about internal control construction of administrative institutions have also been on the agenda because of the serious situation in these years.The ministry of finance issued lots of administrative institution rules and policies one after another,such as the internal control standard of administrative institutions.But compared to enterprises,the initial velocity and development speed of administrative institution are relatively slow.Though there are normative documents which can be used as guidance,the foundations and the internal control conditions of the construction of each unit are not same as each other.Let alone the lack of the ability of understanding of the internal control files.All above reasons make it difficult to do the actual work.In administrative units of the county level,internal control of counties have more weak link compared to the city level.The construction of the internal control mechanism is meaningful for the improvement of integral administration level.At the same time,the administrative units affected by the central control will be more standardized as a sample.The FN county national tax bureau has these characteristics and accords with this study.Therefore,this article chooses FN county national tax bureau as the research object.This article argues that the internal control of the unit level is the foundation of the internal control of the business and is the basic guarantee for the normal operation of internal control.Only in this way,do well on the macro level,can it be meaningful to construct the specific business level.Meanwhile,on the basic of clear responsibility,the power will be balanced.By all the critical process control,on the basics of the perfect system,it will be useful to reduce the corruption and improve the ability of administration and the level standard of tax administration.By using new evaluation model about internal control,this article studies internal control of the unit level of FN county national tax bureau.It sums up the construction of internal control characteristics and gives some useful suggestions and measures which provides a new case for the study about the internal control of administrative institutions.It also is the combination of theory and practice,which makes the research value enhancement.At the same time,it hopes that other administrative institutions can get enlightenment from this article and this article can be valuable individual sample for academic and empirical studies.