Education, Science, Technology, Innovation and Life
Open Access
Sign In

Study on the Optimization of Internal Control in Government Grassroots Organizations: Take D Town as an Example

Download as PDF

DOI: 10.23977/socsam.2023.040303 | Downloads: 16 | Views: 517

Author(s)

Zhaodi Qiao 1, Lei Xing 1, Jiahui Jiang 1

Affiliation(s)

1 Pinghu Normal School, Jiaxing University, Pinghu, Zhejiang, 314200, China

Corresponding Author

Lei Xing

ABSTRACT

As the most grassroots organ of power in the country, the construction of internal control in township governments is a micro-foundation for the modernization of the national governance system and governance capacity, and an important grip for practicing anti-corruption and promoting the rule of law. Based on the internal control theory, this paper attempts to explore the current situation and problems of internal control in D town based on the five elements of the COSO internal control framework, and finally proposes measures to optimise internal control. In order to enrich the existing internal control case resources of administrative units in China, and play a certain theoretical reference role in the establishment and improvement of the internal control framework of administrative units in China.

KEYWORDS

Township, internal control, internal COSO framework, counter-measures

CITE THIS PAPER

Zhaodi Qiao, Lei Xing, Jiahui Jiang, Study on the Optimization of Internal Control in Government Grassroots Organizations: Take D Town as an Example. Social Security and Administration Management (2023) Vol. 4: 12-18. DOI: http://dx.doi.org/10.23977/socsam.2023.040303.

REFERENCES

[1] Yang Yao. Research on the financial management of townships in Wuchuan County. Inner Mongolia University, 2018(7), 19-23.
[2] Chen Guanting, Huang Xiaolin, Zhang Tian. Evaluation model and Application of internal control based on enterprise risk management framework, Audit Research, 2013(6): 93-101.
[3] Liu Yuting, Wang Hong. The relevant situation and inspiration of strengthening internal control construction in government departments in the United States. Accounting Research, 2008, (03):3-10.
[4] Guo Qiao. Exploration of internal control evaluation of administrative institutions in Sichuan. Financial supervision, 2015(17): 40. 42.
[5] Li Ganlin, Zhang Qinglong. Government audit Supervision and Internal Control of Government departments, China Internal Audit. 2012(2):32-35. 
[6] Tian Juan, Yu Yumiao. Problems and Countermeasures in the Identification and Determination of Internal Control Deficiencies. Management World, 2012(6): 180-181.
[7] Tang Dapeng, Zheng Hao, Liu Chun. Exploring the full coverage of internal control informatization in county township governments--Based on the practice of Jiashan County, Zhejiang Province. Fiscal supervision, 2020 (01): 63-66.
[8] Calderon, Thomas Q Garber, Ryan, Conrad, Edward J. Examine internal control issues in small and large local governments. Internal Audinting, 2013(3):11-7.
[9] Zhu Zhaoguo, Shen Yuju, Liu Lei, Song Qiang. Research on the transformation of financial management of state-owned enterprises from accounting-based to decision-making-based. Contemporary Economics, 2018, 12(07):197-198.
[10] Tang Dapeng, Chang Yuxuan, Government internal control, government financial information and government credibility, Fiscal Research, 2018, (01):112-123.

Downloads: 3317
Visits: 86620

All published work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2016 - 2031 Clausius Scientific Press Inc. All Rights Reserved.