A Research On The Construction Of Internal Control System In K Local Tax Bureau

The internal control system is to formulate a series of system,business process and control measures for the economic activities of the administrative institution,so as to effectively control the dynamic process of integrity risk and law enforcement risk.With the rapid development of domestic economy,the arrival of service-oriented government and big data era has brought great impact on the internal management of administrative institutions.Facing increasingly diversified economic risks,it is urgent to establish an internal control system of administrative institutions in order to prevent the risks.This paper takes K local tax bureau as the research object,and takes standards for internal control of administrative institutions and COSO framework theory as the theoretical basis.Literature review was used to summarize the current research situation,questionnaire survey and field survey were used to find the problems in the internal control of K local tax bureau,and the problems were analyzed.According to internal control system framework,constructed the internal control system of K tax bureau from five levels,such as setting up goals and principles,economic business activities institutions.Setting up control environment,risk assessment mechanism,supervision mechanism and the level of information and communication as guarantee.The unit economic activity of this research is mainly funded business,and hopes to have a reference for the various units in the system.