Research On Optimizing The Internal Financial Control System Of Q County

With the continuous development of China's economy,the deepening of political restructuring,and the further promotion of fiscal system reform,the financial sector as an important administrative department to manage government funds,it is imminent to enhance the level of its own management of financial funds.The Ministry of Finance in 2012 and 2014 has issued the "Administrative Institutions Internal Control Standard(Trial)" and "The Ministry Of Finance And The Basic Internal Control System(Trial)",indicates that China has initially built in the foundation of the internal control standard system of government official in the country to carry out financial internal control system construction.As a local financial department,the county financial department is necessary to build a financial internal control system.The perfect financial internal control system can prevent the risk of using financial funds,improve the efficiency of the use of financial funds,and prevent corruption and corruption of financial staff.According to the requirements of the national,provincial and municipal financial departments,the Q County Finance Bureau initially established the financial internal control system in this area,but there are some problems in the system itself,and some financial fund management problems have not yet been solved.This paper will take COSO framework as the theoretical foundation,expound the existing system of financial internal control in Q County Finance Bureau of finance problems,analyze the causes of the problems,put forward to optimizing the Q county finance internal control system proposal,obtain the county finance internal control system construction suggestions.This paper discusses the unit level and the business level,but the end point is the internal control at the business level.The business level of this paper is mainly focused on the government procurement management in the financial business.The full paper contains six parts.The first part is the introduction,including the innovation on the research basis,research status at home and abroad,research contents,research methods.The second part is the core concept and theoretical basis,including the connotation of internal control,financial internal control connotation and COSO framework briefly.The third part is Q County current situation of financial operation,includes the financial revenue and expenditure of Q county and the basic situation of the Q County Finance Bureau.The fourth part is the existing problems and causes analysis of the internal financial control system in Q county.Based on the COSO framework,it expounds the existing problems of the internal financial control system of Q County,and analyzes the reasons for the existing problems in the internal financial control system of the Q County.The five part is to optimize the internal control system of Q County,including building a good internal control environment,emphasizing the risk assessment,ensuring the effective operation of the control measures,smoothing the flow of information and communication channels,and perfecting the system of supervision and evaluation.The sixth part is the conclusion part.One is a summary of the view of this paper,from the system optimization recommendations that apply to most of the county finance internal control system of the common internal control recommendations of Q county finance.The other is looking forward to the future,in the following research,from the specific to the business service level is analyzed,also the relationship between the internal relationship,control system and the building of the party.