A Finance Bureau's Financial Capital Management Internal Control Activity Improvement Research

The Finance Bureau is a typical representative of the grassroots administrative units in China.It plays an irreplaceable role in the smooth operation of the national economy,rational allocation of resources and ensuring the orderly operation of government departments.It is also the general organizer of income,the general manager of capital assets at all levels of government,the total cashiers of expenditures,the chief financial supervisors at all levels,and the administrative units with the largest number of financial services,the largest amount of funds,and the most risk points for internal control management.Analyzing the status quo of the internal control activities of the county-level financial bureau's financial funds and the problems existing in the actual operation,and proposing the internal control activities improvement program have practical guiding significance for comprehensively managing the grassroots financial funds and improving the efficiency of fund use.This paper firstly describes the background and research significance of the internal control activities of fiscal funds,summarizes the literature research at home and abroad and the research methods,content and technical routes.The second part is theoretical overview.It introduces the internal control activities of administrative units and the concept and connotation of budget management;then provides theoretical basis.The third part is case analysis.The case analysis method is used to expound the current situation of the internal control activities of the financial resources of A City Finance Bureau.The basic situation of A City Finance Bureau is introduced and the internal control activities of A Finance Bureau's financial funds are analyzed in budget preparation,budget execution and other aspects.The fourth part establishes a model.The fuzzy comprehensive evaluation method is used to calculate the internal control's comprehensive evaluation results of the fiscal funds of the A Municipal Finance Bureau.Most of the literature evaluations of internal control activities are described by natural language,such as “good,better,and general”.This paper will introduce fuzzy mathematics to study internal control activities to improve the accuracy of the internal control activities of fiscal funds and quantify it based on natural language.The method is to quantify the qualitative evaluation,transform the language description into mathematical evaluation,and accurately calculate the evaluation result of the internal control activities of the financial funds through thecalculated data.Based on the results of the field investigation method,the problems of the internal control activities of the financial funds of the A Municipal Finance Bureau are analyzed.I have carried out a two-month investigation on the internal control activities of financial fund management specially.By direct interviews and questionnaires in combination,a total of 60 in-service cadres from the A Municipal Finance Bureau were interviewed,and 60 questionnaires were issued.Therefore,I get the specific problems in the internal control activities of the financial resources of the A Municipal Finance Bureau in practice.The fifth part draws the research conclusions.According to the current situation and existing problems of the internal control activities of the financial funds of A City Finance Bureau,relevant optimization suggestions are put forward,and it is hoped that the construction of internal control activities of financial funds of A City Finance Bureau can be more reasonable and efficient.