Research On Optimization Of Internal Control Of Revenue And Expenditure Business Of Party School In G City

With the annual growth of China's general public budget revenue and expenditure,in order to further improve the level of government management and the efficiency of the use of funds,the internal control of administrative institutions should also be adjusted to adapt.As one of the most frequent links in the daily financial activities of administrative institutions--revenue and expenditure activities are closely related to the occurrence of other activities.Whether the internal control of revenue and expenditure activities is perfect or not more or less affects the smooth progress of other activities.Therefore,it is particularly important to study and optimize the internal control of revenue and expenditure business of administrative institutions.In the research investigation found that the party school is different from the ordinary colleges and universities,but also different from the general institutions.The research on the internal control of the revenue and expenditure business of the party school is relatively thin,so the research on the internal control of the revenue and expenditure business of the party school is of more realistic significance.On the basis of relevant theories,combined with practical experience and field investigation and visit,this paper selects a public institution with large scale of revenue and expenditure business and more complex economic activities--Party School in G City.This paper consists of five chapters: The first chapter is the introduction.This paper mainly introduces the background,purpose,significance,method,content and literature review of the research.The second chapter is the definition of key concepts and related theories;The third chapter mainly starts with the situation and characteristics of the revenue and expenditure business of the unit from 2016 to 2019,introduces the overall situation,as well as carries on a certain in-depth analysis of the internal control status of the revenue and expenditure business in the system and process,and finds its merits worth learning from.The fourth chapter is based on the third chapter,found that the unit in the revenue and expenditure business internal control system and implementation of some deficiencies,and in-depth analysis of its shortcomings.The fifth chapter puts forward some feasible optimization suggestions to the shortcomings found in the fourth chapter.Through the optimization of G city party school payment business internal control,can make G city party school of business risk prevention and control,reasonable guarantee its every income and spending and legal compliance,business income and expenditures of G city party school construction and perfect the internal control to provide a little power,also can further enrich our country institution both theory and practice of the construction of the business internal control.