基层财政部门不仅具备一般行政事业单位管理的基本特征,作为财政资金管理的源头,还包括组织收入、资金分配、投资评审、政府采购监管、资产管理等职责,肩负着所辖区域民生事业的足额落实、基层政权的稳固以及经济社会的可持续发展等重任。一套科学完善的财政管理内部控制框架体系,有利于全面规范财政管理活动,有效发挥财政的职能作用,推动财政事业的健康发展,从而实现财政服务经济发展和保障社会事业的目标。近年来,山东省临朐县财政局面对僧多粥少的财政状况,通过不断推动财税改革朝纵深方向发展,加快建立现代财政制度的步伐,连续多年位居县直部门综合考核、全市财政系统业务考核 The grassroots finance department not only possesses the basic characteristics of the management of the general administrative institutions, but also includes the responsibilities of organizing the revenue, fund allocation, investment appraisal, government procurement supervision and assets management as the source of the financial capital management, and shoulders the responsibility of people’s livelihood in the area under its jurisdiction The implementation of the quotas, the stability of grassroots political power and the sustainable development of economy and society. A set of scientifically sound internal control framework for fiscal management is conducive to fully standardizing the financial management activities, giving full play to the financial functions and functions, and promoting the healthy development of the financial sector so as to achieve the goal of financial services for economic development and social undertakings. In recent years, the Finance Bureau of Linqu County in Shandong Province has faced the financial situation of becoming monks and nuns. By continuing to promote the fiscal and taxation reform in the direction of depth and speeding up the pace of establishing a modern financial system,