Research On The Non Tax Revenue's Internal Control Of Finance Bureau In M City

Administrative unit with weak budget and execution has loose management. The administrative unit fails to fulfill their social public functions, which not only risks the image of unit, and causes the loss of the credibility of administrative unit.Administrative unit need to meet the needs of society, completes their own social public responsibility, fulfills their social obligations and provides public services to the people. Due to the particularity of the administrative unit, the internal control can make the administrative unit manage the unit better, it completes the corresponding responsibilities, improves the social responsibility and service consciousness of the public officials in the administrative institutions,improves the overall administrative efficiency of the unit and enhance the sense of happiness and satisfaction of people, to create unit featuring service, convenient and innovative unit. With the rapid development of internal control of administrative unit in China, the slow development of some grassroots administrative units which affects the overall progress of the construction of state administrative unit should be paid attention. Based on the research on the internal control of non tax revenue of M City Finance Bureau,suggestions are put forward aimed at the existing problems as to better improve the development of the internal control of non tax revenue of Finance Bureau in M City,not only the Integrated department,which can provide some references for the construction of internal control of other departments in M City Finance Bureau as well as some directions for the construction of internal control of other administrative units in M City to speed up the construction of internal control of grassroots administrative unit and the implementation of internal control system of our country .The article selects the Finance Bureau of M City who acts as the grassroots administrative unit with the research object of the internal control of non tax revenue in Finance Bureau, which applies outstanding theoretical results of related literature that about the internal control in administrative unit to the study of the internal control of non tax revenue in Finance Bureau of M City with literature analysis and on the spot observing method. Then it conducts field research on non tax revenue of M City Finance Bureau and finds a positive and advanced solutions by analyzing the shortcomings of the internal control in M City Finance Bureau , and lays a function for M City Finance Bureau to establish a complete set of internal control system.This paper introduces the background and significance of the research, relevant theories about internal control and non tax revenue and summarizes the characteristics of internal control of administrative unit and the related contents of non tax revenue on the basis of the existing theories of internal control of administrative unit. At the same time, it analyzes the existing problems in the internal control of non tax revenue of Finance Bureau by explaining the current situation of non tax revenue internal control of M City Finance Bureau. To find out the reasons for the problem of internal control of non tax revenue of M City Finance Bureau, it uses five factors of internal control of COSO to analyze the causes of internal control problems of non tax revenue of M City Finance Bureau. Finally, the specific measures and suggestions on how to improve the internal control are put forward according to the specific problems through the analysis of the problems and causes of internal control of the non tax revenue of M City Finance Bureau.