Research On The Budget Management Mechanism Of Administrative Institutions Under The Perspective Of Internal Control

In order to promote the administrative system reform and national modernization,the new budget law of the People's Republic of China(2014)has been implemented since January 1,2015.The report of the Nineteenth Congress proposed that hoofs move steadily to comprehensively deepen reforms and resolutely eliminate the drawbacks of various institutional mechanisms.The reform has made full use of force,made more breakthroughs,and advanced in depth,in order to form a scientific and effective power restriction and coordination mechanism by enacting and implementing the new budget law of the People's Republic of China.At the background,the thesis analyzes analysis of existing problems in the process of budget management of the H Public Security Department of H Province from the internal control perspective and put forward targeted countermeasures in order to provide opinions for other related departments in the process of budget management.It mainly involves five parts.This article first reviews and collates domestic and international literature related to internal control and budget management of administrative institutions,and introduces related theories of internal control of financial management,budget management of administrative institutions,and the relationship between internal control and budget management.From the perspective of analysis of the analysis of the implementation of the budget management mechanism of the Provincial Public Security Department of H Province and provide countermeasures to provide a theoretical basis.Secondly,from the perspective of the top five elements of internal control,the budget management system,budgeting,budget execution,and budget supervision,etc.,are deeply integrated with the financial internal control system to analyze the problems existing in the implementation of the budget management mechanism of the Provincial Department of Finance.Thirdly,from the perspective of the five elements of internal control,the organizational level of budget management and the business aspects of budget preparation,budget execution,budget adjustment,final accounts compilation,and budget supervision are presented and corresponding countermeasures are researched for the existing problems of the Provincial Public Security Department.It provides advice on its budget management.Finally,it clarifies the importance of implementing budget management mechanisms from the perspective of internal control and looks forward to future research.