| Since the 18 th Party Conference,the CPC Central Committee has been committed to fighting corruption and promoting honesty in terms of system and mechanism,and building a clean and efficient government.The in-depth development of internal control in government departments is an effective way to implement a series of central anti-corruption work plans,and is also a necessary tool for building a clean and efficient government and strengthening public management.The internal control of government departments is an important element of public management.In 2012,China promulgated the internal control standard of administrative institutions(Trial),which prevents and controls the risks of economic activities of government departments through the construction of internal control.In 2019,the Ministry of finance of the People’s Republic of China issued the 2017 analysis report on the construction of internal control of administrative institutions across the country.The report pointed out that according to the data provided by the internal control reports of various units nationwide,only more than one fifth of the units in the country reached the excellent level,that is,four fifths of the units only reached the medium and poor level.Most public administrations have a relatively low level of internal control.As the leading department of internal control,the management level of the internal control of the finance department has a comparative role in the internal control of public administrations.Therefore,it is of great practical significance for this thesis to select the case study of internal control of F City Finance Bureau.This thesis introduces the current situation of the internal control of the Finance bureau of F City and the relevant systems formulated one by one,and analyzes the existing problems of the finance bureau of F City in the aspects of risk assessment,unit level,business level,evaluation and supervision system.In terms of risk assessment,there are problems such as incomplete organization of risk identification personnel,weak awareness of risk identification and lack of risk assessment work.At the unit level,there are problems such as insufficient awareness of internal control,incomplete internal control system,centralized decision-making,lagging internal control information construction,unimplemented rotation system and unreasonable cadre structure.Business level in the budget management,revenue and expenditure management,Public Procurement are not standardized problems;In terms of the Assessment and monitoring system,there are problems such as the implementation of the evaluation and supervision work is not in place,the internal supervision is weak,and the performance appraisal is not integrated with the internal control reward and punishment mechanism.In addition,the risk assessment methodology is proposed to assess the risks faced in the Finance bureau of F City.In terms of risk assessment,the decision-making mechanism of major matters should be constructed and improved,and the risk warning and control system should be established.At the unit level,we should improve the internal control system,Make full use of the communication and coordination role between departments.clarify the responsibilities and functions,and accelerate the efficient information construction.At the operational level,we should pay attention to budget control,strengthen budget analysis and evaluation,apply performance evaluation results,and establish reward and punishment mechanisms;improve revenue and expenditure management;standardize procurement behavior,effectively make procurement plans,optimize government procurement methods and processes,and strengthen procurement acceptance and supervision;strengthen asset control,introduce fixed asset journal system,strictly implement asset inventory and check system,and establish asset check teams to eliminate asset loss;strictly perform contracts,improve contract management system,and realize systematic modernization of contract administration.In terms of evaluation and monitoring systems,we need optimize evaluation and supervision methods,actively use external evaluation and supervision,and establish evaluation and reward and punishment mechanisms. |
