Research On Present Situation Analysis And Recommendations Of Internal Control In Government Departments

At present, our-country is in the key period of social transformation and modernization construction. From1978to2012, China’s fiscal revenue growth from about one hundred billion to about eight trillion, almost doubled80times, the fiscal expenditure also increase about80times. Since the financial revenue and expenditure is so large, if there is no reasonable and effective management and institutional constraints, will bring the enormous financial risk. Government departments involve allocation and usage of trillions of fiscal funds each year, thus have an urgent need to strengthen management. The internal control of government departments as part of government administration, not only plays a role of constraint, regulate the government behavior in the government management, but also provides the condition for reducing cost and improving work quality. The mismanagement of government departments will lead to the loss of state-owned assets, official corruption cases and which will cause major losses to the state and the people. The development of the internal control of our country enterprise in both theory and practice has great influence on the construction and development of the internal control of government departments.Based on this background, according to the regulation of The Internal Control Norms of Institutions and using the theory of internal control, the paper selects the Bureau of Finance of A City as a case and analyzes all aspects of the internal control in government departments. In this article, I study the present situation, the deficiency and its causes of A City Financial Bureau’s internal control systematic, and sum up to wide applicability suggestions and measures to improve the level of government departments’internal control. By doing this, I hope to provide some references for other government departments in the process of constructing and implementing their internal control.The idea of this paper is:By using normative research methods, firstly introduces the related concepts, basic principles and norms of government departments’internal control; And then analyzes the current situation of internal control in A City Bureau of Finance according to the related theories; Finally, puts forward a series of recommendations according to the case analysis.This paper is divided into seven chapter, the specific contents are as follows:The first chapter, designs the idea and method and expectant contribution of research by introducing the social and theoretical backgrounds of the selected topic as well as summarizing the literatures at home and abroad.The second chapter is the related concepts and theoretical basis. This part makes a systematic discussion from two aspects. On the one hand, this part briefly combed the connotation, development history and theoretical basis of internal control from the overall level of internal control. At the same time, reviews the research history of internal control theory by describing the four important stages and related important research results of internal control theory researches. On the other hand, this chapter makes a systematic theory research for the research content of this paper--the internal control of government departments. First of all, define the research object of this article--the government departments; Secondly, define the research content of this paper--the internal control of government departments.The third chapter is internal control framework of government departments. This part makes a detailed study of government departments’internal control from the aspects of the objective, the elements and the principle. The systematic study of this chapter and the second chapter constitutes the theoretical foundation of this article.The fourth chapter introduces case’s internal control situation. First, this chapter briefly describes the background of the case unit. In this part, I explain why choosing this case unit, as well as, I briefly introduce the basic situation, the functions and the organization framework of Bureau of Finance of A City. Secondly, this chapter introduces the research situation, including describing the process and design of the investigation, and the results of the investigation and analysis process.The fifth chapter detailed analyzes problems in the internal control of Bureau of Finance of A City according to the research in the previous chapter.The sixth chapter is the case perfect part of the internal control. According to the analysis of the fourth chapter and the fifth chapter, analysis of the current situation, the deficiency and its causes, combined with the basic principle of the second and third chapter, starting from the five elements of internal control, puts forward the improvement measures and recommendations for A City Financial Bureau’s internal control.The last chapter, summarizes the main points, as well as the innovations and future research directions.The expectant contribution of this paper is as follows:According to the theoretical basis and relevant principles, this paper detailed analyzes the present situation of A City Financial Bureau’s internal control, and proposes recommendations to improve its internal control. By doing this research, I hope to provide some references for other government departments in the process of constructing and implementing their internal control.