Research On Evaluation Of Operating Effect Of Internal Budget Control In Government-affiliated Institutions

China's economic development and social progress have put forward new requirements for the transformation of our government functions.Therefore,the 13 th Five-year Plan clearly put forward to deepen the reform of the administrative system,accelerate the transformation of government functions.As an important organization to provide social services,public institutions play an important role in the development of our national economy and the progress of social civilization.However,there are still many problems in the operation mechanism and management system of our institutions,especially in the budgetary control of public institutions.In 2014,China formally implemented the "internal control code for administrative institutions" issued by the Ministry of Finance in 2012,which made clear requirements for the internal budget control of institutions.So how is the internal budget control running in China's institutions from now on? Are there still some problems? And how should we solve these problems?Based on the "internal control standard of administrative institutions",we will solve the above problems through literature reading,questionnaires and case studies.First of all,this paper introduces the background and significance of this paper,summarizes the research results related to internal control and internal budget control in administrative institutions,and puts forward the research ideas,methods and contents of this paper.Second,this paper expounds the theoretical basis of internal control and internal budget control in administrative institutions,the institutional background of internal control and internal budgetary control of public institutions.Third,through the questionnaire survey on the effect of internal budget control on some institutions in C City,realizing the current situation of the internal budget control in the institutions,then pointing out the existing problems.Fourth,this article introduces the basic situation of the Water Authority of C city,and analyzes and evaluate the operation effect of the internal budget control of the Water Authority of C city,points out the existing problems and puts forward the corresponding countermeasures and suggestions,and optimizes the internal budget control process of the unit.Finally,it summarizes the overall operation status of the internal budget control of the institutions of C city,and provides some countermeasures and suggestions for the relevant departments.Through the investigation and research,it is found that although the institution has established a more perfect internal budget control system,there are still some problems,such as the non standard budgeting,the excessive formalization of budget examination and approval,the lack of supervision of budget execution,the lack of evaluation system of final accounts and so on.At the same time,in view of the problems found in the investigation,we put forward strengthening the awareness of the staff in internal budget control,clear the right and responsibility for examination and approval,implementing the budget implementation report system,and establishing and improving the evaluation mechanism of the final accounts.The deficiency of this paper is that only a questionnaire survey on the internal budget control system of institutions in the C city may not fully reflect the operating conditions of the internal budget control of all institutions in China and the problems existing in it.