Evaluation And Optimization Study Of Financial Internal Control Of County F Taxation Bureau

Financial internal control occupies a pivotal position in the internal control of administrative institutions,and it is also an inherent requirement for implementing the strategic plan of the Party Central Committee to govern the Party strictly in an all-round manner and building administrative organs that dare not and cannot be corrupted.Facing the change of internal and external environment,it has become an urgent and important task for the grassroots taxation departments to improve the quality and effectiveness of internal control,perfect the construction of internal control system,prevent and cope with financial risks and prevent corruption and bribery by optimizing financial internal control.This thesis adopts the case study method and selects the F County Taxation Bureau of the State Administration of Taxation as a specific case,following the idea of “finding problem-solving problem-optimizing control”.By constructing the evaluation system of financial internal control of F County Taxation Bureau,this thesis evaluates the effectiveness of financial internal control of F County Taxation Bureau and finds that the financial internal control of F County Taxation Bureau has problems such as rotation mechanism has not been implemented,internal control system needs to be improved,personnel training is not in place,internal control awareness is weak,internal control information construction needs to be strengthened,budget preparation is not reasonable,budget execution is not in place,asset management is not in place,expenditure and payment accounting are not standardized and so on.In view of these problems,the grass-roots taxation departments needs to further optimize the financial internal control of the unit and improve the quality and efficiency of financial internal control by establishing and perfecting financial internal control system and strictly implementing job rotation;strengthening guidance and enhancing the awareness of financial internal control;improving job setting and assessment and promoting the construction of internal control information system;strengthening budget management,asset management and income and expenditure management,etc.This thesis can play an important reference role for grass-roots taxation departments to implement the requirements of strict governance,improve the construction of internal control system,strengthen financial internal control and prevent corruption,and help grass-roots taxation departments to optimize their financial internal control more scientifically and effectively,so that their financial internal control system can become sounder.