Study On Internal Control Optimization Of Public Expenditure Of G Province Charity Federation

With the continuous development of China's economy and the continuous improvement of social services,charitable organizations are playing an increasingly important role in social services,and philanthropy is also receiving more and more attention from all sectors of society.With the continuous development of charity organizations and more and more philanthropy,the existing problems of charity organizations are gradually highlighted.Exist within the charity organization internal management is not standard,special fund is not special,public welfare fund use and illegal phenomenon occurs frequently,such as the low efficiency,even something seriously affect the image of charity and charity credibility of negative news,the charitable organizations in the public mind status and image of the great divide,individual charity suffered serious credibility crisis.Therefore,it is imperative to establish a sound and effective internal control system,which has become an important prerequisite and necessary condition for the healthy and sustainable development of charitable organizations.In the internal control of charity organizations,the management of public expenditure is particularly important.Public expenditure is not only the main daily work of charity organizations,but also the embodiment of the achievements of charity undertakings of charity organizations.This paper uses the method of case study,combines the environment and policy background of China's charity organizations,takes the charity federation of G province as the research object,and focuses the key points of internal control optimization on its public expenditure.Through an objective analysis of the current situation of public expenditure of charity general association of G province,it is found that the existing defects of internal control mainly include the following aspects: weak internal control environment,insufficient risk assessment,excessive intermediate links of public expenditure,lack of effective information system and low information transparency.For further analysis of the causes of existing problems,the main reason is the organizational structure is not reasonable,lead to weak internal control environment,public welfare expenditure of public spending in the internal control do not take the risk assessment management,budget system imperfect,the approval process is not timely,supervision and evaluation,information disclosure content with a single and a little amount of information can't satisfy the information needs of the public,these reasons are G province charity federation of public expenditure of existing problems in the internal control system.According to the current situation of internal control of public expenditure of charity federation of G province,scientific and reasonable optimization scheme is proposed.In terms of internal control environment,optimize the organizational structure and consolidate the foundation of internal control.In terms of internal control environment,optimize the organizational structure and consolidate the foundation of internal control.The risk management department is established.Strengthen the public expenditure decision-making,strengthen the budget preparation,optimize the internal control approval process of public expenditure,standardize the use control of public funds,and improve the charitable effect of public expenditure.We will establish and improve a system for monitoring and evaluating public expenditures and strengthen tracking management of public expenditures.Finally,build an information platform to promote information transmission,strengthen information and communication,and improve information transparency.