A Research On The Construction And Implementation Of Internal Control In Government Departments

Since reform and opening, China’s economic and social development has made great achievements; the state has undergone enormous changes. In the domestic situation becomes increasingly complex, the Government departments to use public power to manage public affairs with rare opportunities for development, is faced with the growing surge of challenges and risks, and strengthen government control within the department building has become essential. At present, the administrative law system is not sound, some localities and departments do not adhere to the law, not in strict accordance with the subject of doing things are still quite prominent issue, our government departments according to law of the road long way to go. An important goal of internal control in government departments is reasonable assurance that the operational activities of government departments in line with relevant laws and regulations, strengthen the internal control of government departments to meet the government building is an urgent need for administration according to law.Government’s own reform and construction, is an important part of our political system. Government departments, government departments, management of internal control as an important component of management in government departments play a restricted, standardized administrative action role, helping ensure that the administrative decision-making scientific and practical help to fulfill its responsibility to ensure that government departments, help ensure that government departments to implement relevant laws and regulations, help ensure fiscal and financial balance of the real, legitimate and effective and help ensure that government departments information is true, reliable, open and transparent. Therefore, the strengthening of internal control of government departments to promote the government building is an objective need for administrative reform.Independent government construction from our present situation, since the founding of the Party and government departments have been placed on building a clean government will be very important government position, never lax on this issue over the government’s anti-corruption departments have also made considerable progress. Of government departments and clean government is a systems engineering, investigated corruption is important, but more important to prevent corruption. The prevention of corruption in government departments, but also a system to protect, to establish a clean government risk earl}’warning system, prevention mechanisms is more important than the discovery mechanism. Therefore, strengthening the construction of internal controls in government departments to form an effective restraint mechanism is our government departments to promote clean government’s actual needs.This study has important theoretical and practical significance. First, this study will help raise the level of our government departments of internal control. Enhancing the level of internal controls in government departments is an effective means to resist risk. Government departments to change the current status of weak internal controls and risk managements, government departments should enhance the understanding of internal control. Thus, according to the logic of theory to guide practice ideas for government departments to build and implementation of internal controls our government departments to enhance internal control standards, the foundation has a very important role. Second, the theory can make up our internal control deficiencies. Domestic and foreign literature about the multitude of internal controls, but at home and abroad on the internal control research is focused on the basic theory of internal control and internal control areas, government departments, the internal control study has just started, or no attention. In the end what the government departments of internal control, the goal is to control what, how to control, this is the practice of government departments, an urgent need for internal control theory to solve practical problems. Therefore, the government construction and implementation of internal control can compensate for our lack of internal control theory. Finally, government departments can promote our system of internal control standards. As China’s system of internal control standards built, the development of our internal control practices will shift the focus to the development of government internal control standards up. How to develop internal control practices of government departments have been placed in government departments, regulatory authorities are on the agenda, and theoretical circles for government construction and implementation of internal control research is the development of our government system of internal control practices are urgently needed.In this study, government departments, construction and implementation of internal control as the core topics, basic research, pre-thought, and the main study the following. The first part of the Introduction, the main topic of this paper describes the research background and significance, literature review, the status quo analysis, research ideas and methods. The second part of the government research base of internal control, focuses primarily on the basis of this research topic, including relevant government departments, the theory outlined, the development of internal control theory, two aspects for the further study of this issue provides the necessary basic knowledge and basic theory. The third part of the government to build a conceptual framework of internal control, according to the definition of internal control to build a collection of new ideas, defines the concept of internal control of government departments and re-position the government target of internal control system, integrating the principles of the internal control of government departments to explain the government control elements within the department of convergence and innovation, so as to government departments, construction and implementation of internal controls to build a basic framework. The fourth part of the government departments the implementation of basic internal controls, the internal environment, information and communication as a government department to implement the main basis of the internal control or conditions, focuses primarily on the concept of the internal environment of government departments, the composition of government information and communication concept, content, procedures and methods. The fifth part of the government departments of internal control implementation process, the target-setting, risk identification, risk assessment, control activities as a government department of the major internal control processes, the main goal of government departments described the concept, system identification, the concept of government departments, risk identification, content, procedures, methods, risk assessment, government departments, the concept, content, procedures, methods, the concept of government control activities, content, procedures, methods, and thus the implementation of internal controls for government departments to provide a clear path and concrete way. Part VI government supervision of internal control, the main government departments in a clear oversight of internal control concepts, methods, procedures, methods based on the government described the daily supervision of internal control concepts, content, procedures, methods, internal control of government departments special supervision concept, content, procedures and methods. Part VII sums up the main innovation of this paper, the lack of and future development prospects.This study is for government departments, construction and implementation of internal control studies, in itself a pioneering and innovative, to some extent make up for gaps in internal control research can be said that this area of internal control in government departments to explore the full range of, simple summarized include the following innovations:Innovative one:the government put forward the internal control framework. The first is the conceptual framework of internal control of government departments, including Government departments, the elements of internal control definitions, goals, principles and elements for the government to build and implement internal controls to provide theoretical support. This framework not only with the convergence of international authority frameworks, and national "basic norms of internal control" of integration, but also highlight the characteristics of the internal control of government departments, but also increased the principle elements. Followed by the timely implementation of the government departments of internal control framework, including elements of government departments targeting, risk identification, risk assessment, control activities, for government departments to build and implement internal controls to provide a clear path of action. This framework not only to absorb the international authority of the research enterprise risk management framework, implementing a rigorous goal-risk-control the internal logic of relations, highlighting the risk control of the content, clarify the government’s internal controls and implementation of the basic building process.Innovation Ⅱ:implementing a risk-oriented philosophy. According to instructors, this article from start to finish implementing a risk-oriented philosophy, emphasizing the government departments of internal control and risk management to integration. Government departments such as this will be defined as the internal control objectives by controlling the risk to a reasonable assurance that government goals of government departments, government departments will define the contents of the internal control various types of risk in the control, risk identification, risk assessment, risk management, defining the content activities for the control of the front part and so on.Innovation III:highlights the practical guidance. Although this paper seeks to innovation in theory, but more concerned about the government building and implementation of internal control guidance. This is reflected in the focus of this study the internal control arrangements in the government sector to build and implement the process, highlights the government to build the content and implementation process, procedures, methods of elaboration. At the same time, national regulatory authorities in order to maximize the development of relevant norms, to avoid unnecessary conflicts between norms and contradictions, this article seeks to maintain and China has promulgated and implemented the "basic norms of internal control" and its supporting guidelines are connected, not only for theoretical innovation and innovation.Innovative four:grope for the feature of the internal control in government departments. This paper gropes for the feature of the internal control in government departments on the theory of internal control, emphasizes the characteristic of internal management and the appropriate predigestion. This exhibit that this paper research the goal of internal control, risk control, unity of control activities, risk control measures, the supervision and inspection, supervision and evaluation, continuous supervision, monitoring, supervision and internal supervision unification, and so on.In addition, government departments strive to reflect this internal control framework and implementation needs, the nature of the concept of government departments, the international authority of the basic assumptions and the introduction of such internal control framework has been subject of extensive research, this paper has done a cut, sought to highlight research focus.Although this article within the control of government departments have done some construction and implementation of active exploration, we could achieve a simple and practical, scientific systems, operable, but in the end because the author is limited, plus our government being the reform of administrative system is government functions is the conversion process, only a preliminary exploration, there are still inadequate, mainly as follows:the research of internal control practices case of government departments adopted the materials is not enough; of government construction and implementation of internal control based research is not comprehensive enough; of government departments overall framework of internal control is only a preliminary idea.