Research On Risk Assessment Of Budget Business In Chinese Administrative Institutions

Internal control is an important means of risk prevention and control of all kinds of economies,of which the risk assessment of part is focus on the core of internal control elements and control.Budget business as the six major business level of the primary risk assessment is based business,adopt the budget mechanism effectively to business risk assessment,is helpful to determine the control method to achieve the purpose of internal risk control.Most of the enterprises in our country,risk assessment and budget management has formed a complete system in theory,certain achievements have been made in the practice.But administrative institution risk assessment in the budget business level of theory on perfecting and execute implementation is still a long way to go.18 after the big meeting,the ministry of finance promulgated the administrative institutions internal control specification(try out)",the second chapter in the budget business control of administrative institutions in our country the establishment of business risk assessment mechanism provides the budget management,direction and specific provision.In recent years,administrative institution in government procurement,project construction,asset loss of corruption cases appeared frequently,seriously affect the government's credibility and sustainable development.These are business establishment not science,budget implementation and budget closely related specification,the performance evaluation is not specific.Enterprises and the public to government agencies,administrative unit level of public service demands and expectations of democratic participation in management degree with the progress of social economy and the rule of law is more and more high.Under the party central committee and state council attaches great importance to and promote budget business risk assessment system to strengthen the establishment of the budgets of the ministries of public management risk response and improve the business level risk assessment mechanism,the power to prevent corruption risk has an irreplaceable role.Therefore,establishing and perfecting the administrative institution budget level risk assessment mechanism is urgently needed.The literature reading method and case analysis,the system through the use of risk assessment and budget management scientifically analyzed the relevant basic theories,this paper expounds the administrative institution,which is mainly composed of the general public budget in the particularity of budget business risk assessment.Through the basic condition and budget of the business process R unit,combining theory with practice,the set of R units of risk assessment target and budget implementation situation to understand,on the basis of recognition and expounded respectively R unit in budgeting,examination and approval,implementation,evaluation of several major risk focus on the process.Finally combining R unit's policy for the provinces and cities and the actual business of responsibility,in view of the above risk identification,feasible,reference of risk countermeasures are put forward.In order to establish and perfect R units in the budget business risk assessment mechanism,improving the efficiency of the authorities budget,provide high-quality public management and public service for the society.Hope that through the analysis of R unit budget business case study of risk assessment mechanism,cause social the public and government agencies on the application of the administrative institutions budget business risk assessment,for our country administrative institutions budget business risk assessment system to establish abundant case studies,at the same time providing a reference for related mechanism improvement opinion.