Study On Internal Control Of Budget Business Of District Y Government

Since the reform and opening up 40 years ago,administrative institutions have been faced with an ever-changing economic environment.More and more factors have affected the development of administrative institutions,and the budget management business of administrative institutions has also expanded with the disposable funds of various units.More and more attention has been paid to the internal control of administrative institutions,the internal control of administrative institutions also puts forward the new requirements.Y area as a national administrative units,is the main part of the social public affairs management,control the public power,and corruption are often symbiosis with public power,when power is not subject to checks and balances and oversight,administrative act once wrong,illegal,will cause directly to the legitimate rights and interests of the masses of the people,a waste of public resources,and even damaging the interests of the public,so the construction and perfect the internal control system of science for Y district government,district enterprise main body and the taxpayer has practical significance.Through case analysis and literature research,this paper will visit teachers with relevant working experience and experts engaged in budget management to listen to opinions and suggestions,so as to ensure the scientific and comprehensive nature of the study.Firstly,the basic knowledge of internal control budget business,the nature of administrative business and so on are briefly explained,and the basic process and risk management of internal control,especially budget management of administrative institutions in China are introduced.Secondly,it introduces the basic situation of Y district government,understands its basic information,analyzes its basic functions,and introduces the existing internal control system,budget business process and risk points.The flow chart and the risk control matrix of each link are described as the starting point of calculation compilation,budget execution,budget adjustment,final accounts and assessment.Finally,according to the results of the analysis,find out the Y district government as the main body of budget management in the internal control of budget business deficiencies,and put forward some suggestions for the lack of work,in order to provide reference value for internal control budget business of domestic county(city,district)administrative institutions.