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政府收入分配的各项收支活动和从事资源合理配置的基础就是财政资金,国家推行经济政策和实施国家经济发展计划都离不开财政资金的支持。财政资金的管理,控制以及监督尤为重要,它关系到国家经济的健康发展。但是财政腐败现象频繁出现,资金流失比较严重,主要是由于管理上的漏洞以及内控制度的缺失。本文将提出怎样构建良好财政资金内控政策制度来防止财政资金的流失和公共管理职能的缺失。
The revenue and expenditure activities of government revenue distribution and the basis for rational allocation of resources are the financial funds. The implementation of economic policies by the state and the implementation of the national economic development plan are all inseparable from the support of financial funds. The management, control and supervision of financial funds are especially important. It is related to the healthy development of the national economy. However, the frequent occurrence of financial corruption and the serious loss of capital are mainly due to the management loopholes and the lack of internal control system. This article will propose how to construct a good internal control system of fiscal funds to prevent the loss of fiscal funds and the lack of public management functions.