Research On Internal Control Management Of A Public Institution's Budget

Since China promulgated the “Internal Control Standards for Administrative Institutions(Trial)”(referred to as “Internal Control Standards”)in 2012,a set of internal control standards in line with the characteristics of China's administrative institutions has been formally formed.However,since the implementation of the internal control standard,there is still a general phenomenon of poor internal control management of budgets in China's administrative institutions.Over budget,short expenditures,and unexpected expenditures have occurred from time to time.How to improve the budget internal control management of administrative institutions has become a unit need.Question of reflection.In addition,the government has continuously increased capital investment in administrative institutions,how to reasonably plan financial funds,and how to monitor and manage the flow of funds,which puts new requirements on the internal control management of administrative institutions budgets.This article first briefly describes the budget internal control management of administrative institutions from the aspects of research background,research significance,research content and methods.Then,the article starts with the research theory,confirms the definition of the concept of internal control,the choice of different internal control theories at home and abroad,and proposes the use of comprehensive budget management theory and business process reengineering theory as the theoretical basis.The combination of these theories Budget management is more scientific and effective.In the case analysis part,this paper selects the A business unit whose audit results show that the budget is overrun in the economic responsibility audit as the research object.Taking the comparison of the internal budget of the unit as a starting point,it gradually dismantles the problems in each link of the A business unit budget process And analyze the cause of the problem.The expert scoring method was used,and the government internal control experts were invited to conduct a basic evaluation of the internal control of the budget operation of unit A,list the problems related to internal control of the budget,and then join the relevant personnel of the unit to analyze the risk points of the specific budget business to optimize the following The implementation of measures indicates the direction.Finally,in view of the problems in the internal control of the unit budget,the proposal of optimizing the design path is proposed from the perspective of the combination of comprehensive budget management and process reengineering,with a view to providing reference value for domestic institutions facing similar budget problems.At present,many administrative institutions can say that they have not really paid attention to the internal control management of the budget.How to find the budget problem of the unit and optimize the substantive internal control management of the budget is a new issue for the unit..This paper proposes an optimization method for comprehensive budget management combined with business process reengineering,which has certain practical significance and provides a way to optimize budget internal control.