新形势下基层财政工作内部控制制度执行探讨

Discussion on the Implementation of the Internal Control System in Grass-Roots Financial Work Under the New Situation

论文首先解析了新形势下基层财政工作内部控制制度的内涵,其次指出了现阶段基层财政工作内部控制管理存在的问题,包括概念界定不清晰、文化建设缺失、风险评估手段与时代发展脱轨等,最后提出了几点有效的解决意见,旨在优化新形势下基层财政工作内部控制制度执行质量。

The paper firstly analyzes the connotation of the internal control system in the grass-roots financial work under the new situation.Secondly,itpointsout theproblemsexistingin the internal control andmanagementofgrass-roots financialwork at present,includingthe unclear definition of concept,lack of cultural construction,the derailment of themeansof risk assessment and the development of the times,etc,.Finally,some effective solutions are put forward,so as to optimize the implementation quality of internal control system in grass-roots financial work under thenewsituation.