基层政府财务内控治理研究

Research on the Governance of Financial Internal Control in the Grassroots Government

基层政府财务内控治理能力与水平是国家治理能力现代化的建设基础和具体体现。随着基层政府服务职能的凸显和治理领域的变化,对基层政府防范执行风险、提升决策能力、保证服务效能等行政治理能力提出了更高的要求。论文以镇级政府作为基层政府财务内控治理研究的对象,对D镇政府的组织架构、制度安排及财务运行状态进行调研分析,以各财务内控流程活动中的风险点为研究重点,探索具有D镇特色的财务内控治理体系建设与发展模式。

The governance ability and level of financial internal control in grassroots government is the construction foundation and concrete embodiment of the modernization of national governance ability.With the prominence of service functions in the grassroots government and the changes in the field of governance,it puts forward higher requirements for the administrative governance abilities of the grassroots government,such as preventing execution risks,improving decision-making ability,ensuring service efficiency,etc.This paper takes the town-level government as the research object of the governance of the financial internal control in the grassroots government,investigates and analyzes the organizational structure,institutional arrangements and financial operation status of the D Town government,and focuses on the risk points in the financial internal control process activities to explore the construction of governance system and development mode of the financial internal control with the characteristics of D Town.