| In 2001,our country carried on the reform of Treasury management system.The reform has improved the efficiency of the use of fiscal funds and reduced the operating cost of fiscal funds,thus playing an important role in strengthening fiscal supervision and giving full play to fiscal macro-control.With the development of the centralized Treasury payment reform,the ministry of finance proposed to establish a dynamic monitoring system for budget implementation,which will further deepen the centralized Treasury payment reform and improve the modern Treasury management system.Compared with the continuous progress of the reform of centralized Treasury payment,the development of the dynamic monitoring system of budget implementation is hindered by many obstacles.The reason is that the reform of centralized Treasury payment focuses more on the Treasury’s financial cashier function and neglects the function of Treasury supervision and management.In the era of big data and the context of "Internet +",the way of government management using technological means tests the traditional way of government management.With the development of dynamic monitoring and management of budget implementation,irregularities and unreasonable expenditure of fiscal funds have been curbed to some extent,but problems such as uneven development,insufficient mechanism construction and insufficient application of technical means still exist in various regions across the country.Budget implementation of dynamic monitoring in W city as the research object,analyzes the dynamic monitoring developments in W city,the city,W city dynamic monitoring work history,from the monitoring subject,monitoring objects and monitoring management dynamic monitoring of the status quo summed up three Angle analysis,secondly based on the information asymmetry theory,principal-agent theory,the COSO internal control theory,analyze the W city budget implementation of dynamic monitoring and the existing problems: the organization goal is not clear,coordination mechanism has not been established,such problems as lack of work necessary to process;The problems are classified as internal control problems,imperfect operating procedures and inadequate application of technical means.The five elements of COSO internal control,including control environment,risk assessment,control activities,information and communication,and internal supervision,are used to analyze the internal control problems of dynamic monitoring organizations.The problems existing in the application of dynamic monitoring operating procedures and scientific and technological means and the causes are analyzed through interview,questionnaire survey and other research methods.Finally,by putting forward the problem and reason analysis,starting from the perspective of W city,optimization Suggestions are made in three aspects: optimizing organizational system and mechanism,perfecting operating procedures,and improving the application of technical means.In view of the current situation of dynamic monitoring of budget implementation in W city,Suggestions are put forward to optimize the internal control of the organization by strengthening inter-office cooperation within the financial department and strengthening internal supervision.Increase the work flow of template design,establish the examination mechanism and optimize the operating procedures of the platform;Apply the latest financial cloud platform system,conceive and build the combination of financial cloud platform and dynamic monitoring system data,expand the data source of dynamic monitoring,so as to optimize the application of technical means;We hope to carry out dynamic monitoring optimization research through the budget of W city,improve the dynamic monitoring work in W city,and play a reference role for the development of dynamic monitoring work in other areas. |
