Study On The Budget Internal Control Of J County Finance Bureau From The Perspective Of Overall Budget Performance Management

In the course of the in-depth development of China's socialist market economy,financial work is faced with more and more complex and diverse risks,so it is particularly urgent to improve the level of financial management.Strengthening the internal control construction of fiscal budget is not only the requirement of the reform of budget management,but also the way to promote the reform of budget management,and is an important guarantee for deepening the reform of fiscal and tax systems.The ministry of finance has issued a number of documents to improve the internal financial control.At present,the internal financial control at the central level develops rapidly,but the internal control construction of local financial departments,especially the internal financial budget control construction develops slowly.Situation so this article on the basis of J county bureau of finance,financial budget,internal control related theory,find J county budget problems of internal control,analyses the reasons and put forward Suggestions for improvement,in order to explore the local finance department budget system of internal control.The full text contains seven parts: the first part is the introduction,which mainly discusses the background,research significance,research methods,research innovation and shortcomings of the topic.The second part is the theoretical basis.It mainly explains the internal control,financial budget,internal control of financial budget,comprehensive budget performance management and the relationship between comprehensive budget performance management and internal control of budget,and also explains the theoretical basis for writing the paper.The third part is the general analysis of the internal control construction of local finance,including necessity analysis,development history,characteristics,existing problems and challenges.The fourth part is the internal control of fiscal budget of J county,including the overall implementation effect,existing problems and cause analysis.The fifth part is the domestic other local financial internal control construction cases,find the common experience.The sixth part is the proposal to improve the local budget internal control of the construction.The seventh part is the conclusion part.The first part is to summarize the viewpoints of this paper,and summarize the suggestions based on the optimization suggestions of county J,and extend the suggestions suitable for the internal control construction of other local fiscal budgets.The second part is to look into the future.In the future,we can introduce foreign advanced experience in the construction ofinternal budget control and establish a complete evaluation standard for internal budget control of grassroots financial departments.