Research On Improvement Of Internal Control In Government Departments

Chinese government departments face grave chal enges in administrative law enforcement in real practice,it is anything but rare to receive reconsideration or prosecution form tax payers,and some officials even have to be held of legal accountability.Besides,violations in economic or financial regulations are also quite frequent to be seen.These issues are result of both the deficiency as well as inadequacy of the contingent and also the lack of internal control for government in administrative law enforcement and financial sector.In light of such condition,it is essential to introduce internal control mechanism for the improvement of actual work.In the meantime,it has already been a major trend for governments around the globe to establish internal control mechanism based on the spirit of COSO framework.Western countries as UK and US all improve their internal control mechanism in this manner.Given that,Chinese government should also follow that method in a bid to set up and enhance internal control mechanism conforming to our own situation.Proceeding from the in-depth research and investigation of the operation of Taxation Bureau of B City,this article mainly analyzes its organizational structure and tries to step up its internal control ability based on relative theories.Internal control of administrative law enforcement,budget management,government procurement and state-owned property management have been improved.Besides,Early warning and supervision mechanism has been introduced in budget enforcement while QR code supervision has been put in the internal control of state-owned asset management,and recommendation has been made in terms of key links of internal control of the operation.