Study On The Internal Control Of Government Departments In Information Environment

As an important innovation of anti-corruption, internal control of government departments have been paid more and more attention. Current research on internal control of government departments are limited on Accounting, Auditing. Modern science theory and methodology, such as Cybernetics, the system theory, the information theory, the principal agent theory, the theory of information asymmetry have not been applied to the construction of internal control of government departments. Especially, the researchs of internal control of government departments in information environment are still blank.The development and wide application of information on government management have provided basic technical platform for government to reduce cost and raise efficiency. Information has played a great role in government management. It will not behave as methods of reflect and supervise that fall behind government management, but methods of control ahead of government management. Under this background, traditional method of management and theory of control have been challenged.This study is based on the hypothesis of the principal agent theory, the theory of information asymmetry, discusses how government internal control will be adjusted while the hypothesis of information asymmetry has changed. Then we provide a amendatory pattern for government departments internal control. And in case study we will analyse a successful experience-the internal control of Guangdong provincial local taxation bureau, and the reasons of its failure, we will also give our solution.The details of each chapter are as follows:Chapter 1This part briefly introduces the origin and significance of this research, reviews and analyzes current researches on government departments internal control, then expatiates our logical frame and innovation.Chapter 2This part introduces conception and methodology which is the foundation of our research. At first, we learn the concept of government departments, control, internal control, government departments internal control.Methodology is origin of our study, so it is very important. This article adopts Cybernetics, the system theory, the information theory as basic methodology. Then we discuss the principal agent theory, the theory of information asymmetry which we adopt as hypothesis of government departments internal control.Chapter 3In this part, we analyse the traditional theory of government departments internal control system, including its objective and element.Chapter4In this part we will build amendatory pattern for government departments internal control under the background that the hypothesis of information asymmetry has weaken.Chapter 5By a case analysis of Guangdong provincial local taxation bureau, we attempt to confirm our theory analysis,Chapter 6This part will discuss the existing problem of government departments internal control in information environment and then give our solution.Conclusion and ProspectThis part will review the whole study, and provide some tendency of government departments internal control in the future.