| China's internal control was established relatively late,and the internal control specifications began to be established in 2012.It was not until 2016 that the Meteorological Department of Xinyang City began to pay more attention to the construction of internal control of financial management,and formulated the "Compilation of the Internal Control System of the Xinyang Meteorological Bureau" from the business level.After that,the internal control system was gradually improved.However,due to the fact that the development and application of internal control of public institutions is much later than the internal control of enterprises,staff members cannot clearly understand the shortcomings of the basic theory and practical application of internal control of public institutions,and cannot change the internal control system of unsuitable unit development in a timely manner.The place also affects the unit's management activities and affects the work of the unit.With the improvement of the internal control system of financial management,it will help complete the reimbursement procedures,legalize the account processing,and reduce the formation of non-compliant documents.It will help ensure that the information provided by the government is reliable,open and transparent,and will help To better serve the decision-making of the unit,to ensure the scientificity,completeness and feasibility of the decision-making;help to ensure that the unit better fulfill its responsibilities,and provide a good operating environment for all aspects of the work of the institution.Therefore,it is necessary to carry out internal control work in the current situation.It is urgent to focus on solving the problems in the implementation of the current internal control.This article is problem-oriented,based on the basic theory of internal control,and uses advanced COSO enterprise internal control management methods as a reference,and uses the "Xinyang City Financial Management Internal Control Management Compilation" as the guiding ideology.Through the study of various literatures,according to Xinyang The characteristics of the municipal meteorological department's own units are first to learn theoretically the definitions,goals,principles,and elements of the internal control of public institutions,increase the knowledge reserve,and use the powerful functional system of internal control to weave an invisible network for control compliance,asset security,The fulfilment of the objectives such as reports.Secondly,by analyzing the current state of financial management internal control of the Meteorological Department of Xinyang City,at this time,a brief understanding ofthe basic situation of Xinyang City and the basic situation of units,organizations and financial personnel of Xinyang Meteorological Bureau was made.The financial department staffing,financial budget,financial revenue and expenditure,financial approval,government procurement,asset security,contract management,construction projects and other aspects of the implementation of internal control systems and risk analysis,and finally summarized the financial department of Xinyang City from all aspects Problems in managing internal controls.Finally,by analyzing the internal control activities of the financial management of the Xinyang Meteorological Department,according to the problems existing in each business,the professional staffing has been improved to improve the quality of financial staff,in order to regulate budget management,financial expenditure,financial approval,government procurement management,Provide feasibility suggestions to ensure asset safety,contract management,and standardize project management.Through the analysis of the above sections,the inductive analysis of the financial management internal control information of the Meteorological Department of Xinyang City is provided to provide a feasible plan for the financial management of the unit and provide a more reasonable guarantee for the normal operation of the unit in the future. |
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