Research On The Internal Control Framework System Of Administrative Behavior

The administrative institutions bear a sacred responsibility for managing the social and economic development, and each of their decisions, policies or measures is related to the vital interests of all aspects within the community. Whether it is monetary policy, fiscal policy, tax policy, macro-regulation measures, or separate reform initiative of housing, education, health, culture, science, technology,a slight move in one part may affect the situation as a whole. As an significant part of the management of administrative institutions, the internal supervision in the administrative institutions acts the vital role in constraining the administrative practices and helping to ensure that the administrative decision-making is scientific and feasible, ensure that the government departments fulfill the responsibility and implement the relevant laws and regulations, ensure that financial revenues and expenditures is real, legitimate and effective, and ensure that the government information disclosure is reliable, open and transparent. However, due to the characteristics of administrative institutions, the complexity of internal control, as well as the deficiencies in both theoretical and practical understanding of the importance about the internal control in administrative institutions, the internal supervision of the administrative institutions is relatively lagging behind. In recent years China formulated the basic norms of internal control in economic activities of administrative institutions, but still did not pay the same attention to their core businesses-administrative acts, which are in the blank but in the most need for control.The existing norms of internal control are very limited in the implementation of Xi Jinping’s spiritual indication about "put the power into the cage of regulation ", "Power must be exercised in the sunshine." Therefore, deepening the internal supervision of the administrative institutions’ administrative acts has a special significance in effectively enhancing the overall management level in administrative institutions.This paper is a problem-oriented research. In our country, the internal control practice of the administrative institutions is required for the current situation. The corresponding theoretical support and guidance become necessary in order to resolve the problem of the internal control of administrative institutionsTherefore, the goal of this paper is to restructure the internal control theoretical framework of administrative institutions based on the review of internal control building exercise and the relevant blue-sky research of administrative institutions, and then to makes concrete discussion about their main risk points and critical control points by field surveys. This study needs to conduct exchanges and dialogues with many disciplines, which include the studies of economics, management science, law and accounting.This study frees from standards for internal control in the federal government and other Basic Norms of Enterprise Internal control, but combines the characteristics of administrative institutions’business activities in China.I hope that this paper would guide the internal supervision of administrative acts, and also that this research would fill in the gaps in internal control involved in the core business of administrative units.Aimed at the internal control of administrative institutions’acts, the full text is divided into seven sections discuss:The first part is the introduction. In the opening of this article, I think establishing and perfecting the internal control of administrative acts is an effective way of preventing corruption, reducing administrative costs and improving the transparency and credibility of the government. It is also in favor of deepening administrative reform and building the service-oriented government with scientific functions, optimized structure, honesty and high efficiency and people’s satisfaction. This part points out the research background, research significance, research ideas, research methods, and the general content of this study. In this context, this research possesses both theoretical and practical value in the internal supervision of the administrative institutions’acts.The second part retrospects and comments the practices and researches of the internal control of administrative institutions.At first, this part talks about the definitions, concepts and connotations which are closely related to of the internal control of administrative behavior.Then,this part sorts out the development history and current situation of the internal supervision of the administrative institutions in China, the United States and other countries and international organizations, then I arrive at a conclusion that the harmonious development of society and the increase of social wealth must be supported by a relatively complete internal control system of administrative institutions. But establishing and perfecting the internal control of administrative institutions is quite a gradual and relatively lengthy process. Then based on this, I analyze and study the literatures related to the internal control of administrative institutions at home and abroad attentively. I classify the domestic scholars’viewpoints into five categories,then sort out and summarize further. The results proved once again that the economic health and its sound and sustainable development need the establishment and improvement of the administrative system, whose key focus is a strength on the internal control of administrative institutions. But in fact, the current existing studies just pay close attention to business transaction of the administrative institutions on the basis of drawing lesson from the enterprise internal control. There is still a piece missing in the internal control of the administrative acts, which will bring economic consequences and even possible far-reaching impact,so it should be brought to our attention.The third part refers to theoretical analysis and frame reconstruction of the internal supervision of administrative acts. According to the characteristics of the administrative institutions, such as the nature of the administrative institutions and the work target,this part proposes the the incentive and restraint theory on the internal control of administrative institutions. Based on the advantages and disadvantages of the existing framework of administrative institutions’internal control, this part analyzes the essential characteristics of administrative institutions’internal control from the perspective of the transaction cost economics theory and the theory of the government management radius. We should not only focus on controlling the economic activities,but also need to fully understand the interaction between the core business activities and the economic business and incorporate the internal control of the core business activities into the internal control framework of the administrative institutions.This study suggests that the internal control of the administrative acts in administrative institutions and the risk management of economic activities in administrative institutions should support each other and cooperate each other from the two following aspects respectively-public administrative power and public property interests. This lays the theoretical foundation for this study, builds my own theoretical ideas pointed at the research topics, and also laies the groundwork for further research below.The fourth part is the conceptual analysis of the internal supervision frame of administrative acts. The particularity of the administrative institutions and the administrative behaviors’internal control are described in detail in this part.I analyze the basic concepts of the administrative institutions’core business activities, which mean the administrative acts.Then,I discuss the connotation of the administrative behaviors’ internal control, based on content of generalized internal control in different level.Further, I explore the objectives, the scope of subjects and objects, the principles and the essential elements of the internal control of the administrative acts.The fifth part designs the basic framework of the internal supervision of the administrative acts.Firstly,this section applies the idea of the administrative behaviors’ internal control into the various types of administrative acts, and sorts out four patterns of administrative behaviors’internal control, including the abstract administrative act’s,the apply-necessary administrative act’s, the executive-power-using administrative act’s and the bipartite administrative act’s.Secondly, the objectives of internal control, the main risk points and the critical control points of the administrative acts are analyzed and discussed in detail, in order to improve the efficiency and the effect of administrative institutions and promote social justice.The sixth part tells a specific case investigation for the internal supervision of the administrative acts aiming at the county level administrative units. This part discusses the the practical application of the administrative behaviors’elements and frame design of administrative institutions’internal control at the county level.According to the framework designed in part four and the main risk points and the critical control points put forward in part five, I use the field research methods to design the internal supervision of a county administrative acts in order to guide the construction of internal control systems of administrative acts.The seventh part includes conclusion and prospect. Based on the theoretical analysis and the frame design noted above, the main conclusions of the study are summarized, as well as the main contribution and the limitations of this study. At last, I also put forward the future prospects of the internal supervision of the administrative institutions’ study.