Research On Budget Performance Of Grass-roots Administrative Units From The Perspective Of Internal Control

Internal control as a method and procedure of restriction and adjustment,its effective implementation for any unit organization is extremely important.China is in the critical period of comprehensively deepening the reform.Strengthening the internal control construction of administrative units has important practical significance for the promotion of performance budget management,the promotion of budget reform and the establishment of modern financial system.By combing and analyzing the literature on internal control and performance budget management,this paper finds that there are many achievements in internal control theory abroad,especially the internal control integration framework published by COSO committee in 1992,which has been widely recognized globally and become the theoretical guide for the practice and application of internal control in various countries.Performance budgeting in foreign countries is based on the integration of the concept of cost into the field of public finance.However,foreign studies lack of relevance and fail to grasp the overall relationship between internal control and performance budget.Domestic research on internal control and performance budget management is later than that of foreign countries,most of which are based on foreign experience.With the deepening of the research,some scholars gradually realized the synergistic relationship between internal control and performance budget management,and proposed to carry out performance budget management research guided by internal control.However,the research on how to take internal control as the guidance is not in-depth enough,and it also fails to analyze the causes of the problems existing in performance budget and propose countermeasures based on the characteristics of internal control elements.Under the background of the state-led deepening of budget reform and the building of an efficient and responsible government,more and more central departments and local governments are actively exploring the practice of performance management,with initial results.Most grassroots administrative units,including T maritime safety administration,have realized project expenditure performance management under the constraints of unit internal control system.However,performance budget management has gradually become a problem with the deepening of practice,which still needs further research and exploration.In theoretical research,this article refer to the internal control,performance budget and other related research literature at home and abroad,the internal control and the concept of performance budgeting management is put forward,the theory and practice of the development process of analysis,found that both exist the possibility of coordinated development,coordinated development can be better,but both there are obstacles in the linking process.In the aspect of case study,through the analysis and combing of the financial data of budget and final accounts of T maritime safety administration in the past 10 years,it is found that the budget management of T maritime safety administration has gradually shifted from the budget mode of "revenue and expenditure" to the budget management mode of full staff,full staff and full amount.But the performance budget management is still in the primary stage,there are still many problems in the performance budget management.Based on the analysis of the current situation and problems of T maritime safety administration,it is concluded that the problems of performance budget management of grassroots administrative units focus on the setting of performance indicators,implementation monitoring,performance evaluation,and application of results.This paper innovatively analyzes the causes of problems from the aspects of“control environment,risk assessment,control activities,information communication,internal supervision”,and obtains countermeasures and Suggestions,so as to truly optimize the performance budget management guided by internal control.On the basis of comprehensive theory and case study,this paper puts forward five countermeasures and Suggestions for improving the budget management of the performance of grass-roots administrative units.First,in terms of ensuring the control environment,we should firmly establish the awareness of performance risk,strengthen personnel allocation and training.Second,in strengthening the risk assessment,we should strengthen the risk prevention and identification,establish and perfect the risk assessment and early warning mechanism.Third,in terms of standardizing control activities,we should improve the performance budget management system and innovate the means of control activities.Fourth,to promote information and communication,to promote inter-departmental communication and cooperation,improve the construction of information.Fifth,in terms of strengthening internal supervision,we should clarify the constraints and incentives of performance management and deepen the accountability of audit supervision.Although the research is carried out by the T maritime safety administration,the research conclusion can be used as a reference for the performance and budget reform of other administrative units,and strengthen the practical operation of the reform of grassroots administrative units.