Theoretical Framework Construction And Application Strategy Research Of Internal Control In The Government

If it is important and useful for us to understand enterprise internal control, it is safe to say it is more important and useful than the former for us to understand the principle of internal control in the government, which protects the public resources rational allocation and use and makes the government work better, and to improve the practice of the internal control and better understand the main methods which make us happier in our own country.There are many countries or regions in the world which have carried out research and practice on internal control in the government earlier, for example, the United States, Australia, Hong Kong China, Taiwan China, etc.. In recent years, some of our government departments began to try to bring internal control system in the government into the budget management, for example, the thought of internal control construction-budget management as the main line, funds control as the core-put forward by Transport Commission of Shenzhen Municipality in 2011 plays a good demonstration effect to promote construction of internal control in the government. At the same time, China introduced some regulations and other documents, which clearly strengthen the construction of internal control in the government. For example, in November 2012, Ministry of Finance issued "Standard for Administrative Institutions Internal Control (Trial) ", which required the administrative institutions to strengthen internal control construction; the Third Plenary Session of the 18th CPC Central Committee adopted "The Decision on Major Issues Concerning Comprehensively Deepening Reforms", which required to strengthen control and supervision of the operation of power system, and pointed out the direction for the government internal control construction; the Fourth Plenary Session of the 18th CPC Central Committee adopted "The Decision on Major Issues Concerning Comprehensively Pushing forward Rule of Law", which further required to strengthen the internal process control in the fiscal funds allocating. It can be predicted that the internal control in the government will be the important system to improve the budget management system, innovate the administrative supervision mode and push the modernization of the national governance.With the implementation of the internal control system in the government, theoretical circles and practical circles begin to discuss internal control in the government. However, there is great controversy for some problems of theories and practice. Overall, the study on internal control in the government in our country at present is still in the exploratory stage. Chinese scholars did a lot of researches on the issues such as the concept, essence, subject, object, function and targets of government internal control, but many aspects have not yet reached a consensus and are relatively loose, and they have not formed a complete theoretical system. On the practical side, whether it is from the international experience, or from the external power and internal power of the Chinese government, how to build the internal control system is an important and urgent task for our government.For this reason, this paper tries to do some research on the construction and application of the government internal control theory in order to form a more unified understanding and provide a basic platform for further research in this field. It also provides some guidance for the government internal control system design, and promotes the construction process of the internal control system in our government. Of course, other problems in the field, such as the implementation of the system, system optimization, system evaluation will be the focus of our future research.This paper mainly adopted the normative research methods about deductive method, inductive method, comparative study method and archival research method, as well as the empirical research methods about interview survey and case study. This paper is divided into 8 chapters, and the research framework and the basic contents are as follows:Chapter 1 is introduction. This chapter briefly introduced the issues of this research, the research objectives, the research significance, the research path, the research methods and the main research contents.Chapter 2 is literature review. This chapter mainly collected, analyzed and summarized the domestic and foreign research literatures on internal control in the government, and gave brief reviews of these literatures, which provided some ideas for this paper.Chapter 3 is the theoretical basis of internal control in the government. This chapter mainly discussed the theoretical basis for the government’s internal control from the angle of view of the principal-agent theory, new institutionalism, behaviorism, government management theory, control theory, which provided a theoretical guidance for this study.Chapter 4 is the government internal control in the typical countries or regions. This chapter examined the development of the government internal control in the United States, Britain, Australia, Hong Kong China and Taiwan China.Chapter 5 is the theoretical framework construction of the internal control in the government. From the connotation and nature of the internal control in the government to build a theoretical framework, this chapter discussed the issues of the internal control in the government such as functions, the basic assumptions, objectives, elements, subjects, objects and principles.Chapter 6 is the case study on the design of the internal control system in the government——taking the S unit as an example. In this chapter, the framework of the government internal control theory was verified by S unit, and this part mainly analyzed the need for the internal control of S unit, reviewed the S unit internal control construction ideas, the specific steps and the design of the internal control system for the main business activities, evaluated the overall effectiveness of the internal control in S unit and summarized the main experience of the internal control system in S unit.Chapter 7 is the practical mode of the design for the internal control system in the government. On the basis of the foregoing chapters, this chapter summarized the general pattern of the design for the internal control system in the government, and discussed the core mechanism, the preparation work, the main stage, the methods of the design for the internal control system in the government at the overall level and the operational level.Chapter 8 is the summary and prospect. This chapter summarized the conclusions of the research, put forward the policy recommendations, pointed out the contributions and shortcomings of this research, and given some directions for the future research.