Internal Control Research Of Administrative Unit Budget

In rece nt years,building a clean and honest gove rnment has been playing an important role in the const ruction of gove rnment cult ure.Establis hing a sound internal control syst em is very import ant for administrative units to enhance their internal m anagement level.With the rapi d development of the market economy,the construction of the internal control of t he admini strati ve units has become very urgent.The development of internal control of admini strati ve uni ts in C hina is later than the western count ries,and i t is stil l in it s infancy at present.In Novem ber 29,2012,the Mini stry of Finance i ssued the "internal control standard of administrative institutions"(relea sed for trial),launched a pil ot project in some areas in t he same yea r,and request ed that the speci ficat ion be i mplement ed in the nationwide admini strati ve units in January 1,2014.Since then,the important project of est abli shing and i mproving the internal control of administ rative units in C hina has begun.For the admini strati ve units,budgetary business,as a key link in the construction of i nternal control,plays a core role in the operation of adminis trative units,and is t he foundat ion of other businesses’ opera tion.Therefore,the sound control of the budge t business,t o a cert ain ext ent,det ermines the efficiency and effect of its int ernal control.Under the large framew ork of t he i nternal control of the adm inist rative unit,this paper focuses on the study of t he budget business control of the administrative unit.First,the resea rch status of internal and foreign internal and ex ternal internal control of administrative units,especially the res earc h on budget business control,is studied.Then based on business budge t control theory,combing t he case business unit budget control proce ss,analyze the problem from the budget prepar ati on,approval,implementation and other aspects,to find the major risk points and on t his basis,the paper give s some corre sponding measures to solve the case,improve the unit budget control.Finally,based on t he typ ica l case s of the case units,we find common problems,so as to provi de valuable referenc e for t he budget m anagement of domestic admini strati ve unit s.