Research On Township Government Financial Internal Control Based On COSO Theory

The internal control of government finance is the inevitable demand of government public fiduciary responsibility,and improving the internal control of government finance is a continuous process.Our country has been promoting the construction of internal control in administrative institutions since the 2021,and so far,the township governments below the county level have also established internal control systems.However,many practices have also shown that many administrative institutions still have some problems in financial internal control,such as personnel internal control consciousness is not strong enough,the unit internal control system implementation is not up to standard,low violation costs,system construction is not in line with the uni actual problems.In order to further improve and solve these problems,this paper takes the government of d town as a case,analyzes the internal causes,in the light of the problems,some suggestions and methods are put forward,such as setting up internal control group,improving internal control consciousness,strengthening supervision and inspection,etc..The research of this paper can help the government to improve its own financial internal control,and it is also significant to improve the level of financial internal control of the grass-roots township governments.