Author(s)

Leixin Wang, Tingting Zhu

Corresponding Author

Leixin Wang

ABSTRACT

Due to the combined forces of internal and external factors, China's local fiscal internal control is highly prone to risks. Strengthening local fiscal risk management has the effect of promoting local economic growth and improving the national fiscal system. This paper mainly discusses the types of risks that are prone to occur in the local fiscal system, the stage factors that affect the internal control of local finance, and the improvement of the specific path of internal control of finance.

KEYWORDS

Internal control, financial risk, local fiscal system