Author(s)

Zhang Hui ¹

Affiliation(s)

¹ Nan County Transportation Bureau (Nan County Transportation Administrative Law Enforcement Brigade), Yiyang, China

Corresponding Author

Zhang Hui

ABSTRACT

With the continuous promotion of modernization of the national governance system in China, domestic public institutions are actively promoting the transformation and upgrading of internal control work. The integration of business and finance is the core fundamental concept of modern management accounting, which requires public institutions to closely link and organically integrate daily business operations and financial control work. This article conducts research from the perspective of integrating industry and finance, comprehensively analyzing the specific manifestations and reasons for the disconnect between industry and finance in public institutions. Corresponding optimization and improvement plans are formulated from core key business areas such as budget control, revenue and expenditure management, and asset supervision. Through multiple collaborative measures, the efficiency of internal control execution, dynamic supervision capabilities, and overall level of collaborative work among departments in public institutions have been effectively improved.

KEYWORDS

Integration of business and finance; Government-affiliated institutions; Internal control; System optimization

CITE THIS PAPER

Zhang Hui. Optimization of Internal Control System in Public Institutions Based on the Perspective of Business Finance Integration. Accounting and Corporate Management (2026). Vol. 8, No. 1, 144-148. DOI: http://dx.doi.org/10.23977/acccm.2026.080118.

REFERENCES

[1] Cheng Yihua. Exploration of Optimization of Internal Control System in Administrative Institutions under the Background of Business Finance Integration [J]. Continental Bridge Perspective, 2026, (4):93-95.
[2] Zhang Tianyi, Lu Wei. Analysis of Financial Management Strategies for Public Institutions from the Perspective of Digital Transformation [J]. Market Outlook, 2026, (5):85-87.
[3] Wu Guanyi. Research on Business Financial Time Matching and Fund Settlement Optimization in the Integration of Business and Finance in Public Institutions [J]. Financial Customer, 2026, (2):159-161+167.
[4] Yang Liying. Research on Internal Control Optimization of Public Institutions Based on the Concept of Business Finance Integration [J]. Today's Wealth, 2026, (1):232-234.
[5] Zheng Lizhen. The Impact and Strategies of Business Finance Integration on the Transformation of Financial Management in Public Institutions [J]. Accounting for Township Enterprises in China, 2025, (23):186-188.
[6] Yang Ming. Research on Comprehensive Budget Management of Public Institutions from the Perspective of Business Finance Integration [J]. Vitality, 2025, 43 (19): 67-69.

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