立足于实践经验,对传统政府干预财政部门审计工作的弊端进行简要分析。结合基层财政部门发展情况,从协调性、信息沟通及资金使用情况等方面,对财政部门内控机制建设存在的主要问题进行探究。并以此为根据,提出以内审为核心的内控管理机制,旨在不断提高财政部门内控效果,完善管理模式,提高内控机制实际管理作用。 Based on practical experience, this article briefly analyzes the shortcomings of traditional government intervention in the audit of the financial sector. Combined with the development of grassroots financial departments, this paper explores the main problems existing in the construction of internal control mechanisms of financial departments from the aspects of coordination, information communication and capital utilization. Based on this, it puts forward the internal control management mechanism with internal audit as the core, aiming to continuously improve the internal control effect of the financial sector, improve the management mode and improve the actual management function of the internal control mechanism.