Research On The Internal Control Optimization Of Budget Business Of C County Justice Bureau

In 2012,the Ministry of Finance issued the Internal Control Standards for Administrative Institutions(Trial),which required administrative institutions to establish an internal control system based on their actual conditions.In 2014,the Budget Law was revised,providing a legal basis for deepening reform of the budget system to better meet management requirements.After2017 promulgated the "Administrative institutions Internal control report Management system(trial)",from the form and content of the relevant report put forward some new requirements for the internal control of budget business.With the rapid development and update of technical means and methods,since 2020,the Ministry of Finance has attached great importance to promoting the construction of integrated budget management.In March 2021,The State Council issued Opinions on Further Deepening the Reform of budget management System,emphasizing "standardizing the management of budget expenditure,strictly managing budget preparation,strengthening budget implementation and performance management".Then in the Outline of the 14 th Five-Year Plan for Accounting Reform and Development in 2022,it is emphasized again that enterprises should further improve and perfect the internal control system,strengthen the guidance and supervision of the implementation of internal control,and strengthen the responsibility of listed companies,state-owned enterprises,administrative institutions and other units for the construction and implementation of internal control.The national level has attached great importance to the internal control of budget business,and has continuously introduced relevant standards and systems and put forward guidance,which shows the necessity of strengthening the internal control of budget business.In this context,this paper selects C County Justice Bureau as a case unit to study the internal control of its budget business.Firstly,the literature research method is used to classify and sort out relevant researches at home and abroad,and the research direction and ideas of this paper are proposed on the basis of previous studies.Then the relevant theories are explained.Secondly,based on the investigation results,the internal control evaluation of C County Justice Bureau was analyzed and summarized,and the internal control status of the case unit budget business was analyzed and sorted out from the unit level and the business level respectively.Thirdly,the problems existing in the internal control of its budget business are found through the three links of budget preparation and approval control,budget implementation and adjustment control,final account preparation and performance evaluation through the walking test method.On the basis of investigation,research and travel test,the problems existing in the internal control at the unit level and the business level of C County Justice Bureau are summarized,and the causes of the problems are summarized.After that,the optimization suggestions for the internal control of budget business of C County Justice Bureau are put forward.Finally,the paper combs and summarizes the research on the internal control of budget business of C County Bureau of Justice,and explains the shortcomings of the research.In this paper,through the study of C County Bureau of Justice budget business internal control,summed up the same type of administrative unit budget business internal control optimization can refer to the focus of work: one is to strict budgeting and implementation.Administrative units should assign responsibilities to department personnel,have clear division of authority and responsibility,and strictly follow procedures and monitor fund payment in real time.Second,we need to improve the internal supervision mechanism.An administrative unit may set up an independent internal audit department or post to ensure its independence in organizational setup,staffing and work content.Third,we need to implement targeted improvement measures in light of local conditions.The county-level administrative units shall,in combination with the actual economic and social development of the region and according to the nature and business characteristics of their own units,formulate working methods suitable for their own units,actively learn new knowledge and new technologies during the specific work,and constantly improve the efficiency and quality of budget business.It is hoped that the study of C County Bureau of Justice in this paper can arouse its attention to the internal control of budget business,improve the understanding of the county-level administrative unit as a whole and the relevant business personnel on budget and internal control,and then strengthen the construction and implementation of the internal control of budget business of county-level administrative unit,and promote the business to be more standardized and efficient.