| The internal control of administrative institutions has been developed based on the practice with Chinese characteristics.From its inception,it has been based on effectively meeting China's unique internal management needs and external political environment requirements,reflecting a distinct practical orientation.Under the background of national governance,the internal control of administrative institutions,as an important mechanism to strengthen the restriction of the internal power operation of the government,is promoted and implemented with the relevant requirements of "Strengthen the internal power balance and internal process control of the government "put forward by the Fourth Plenary Session of the Eighteenth Central Committee of the Communist Party of China.With the report of the Nineteenth National Congress of the Communist Party of China put forward the requirement of implementing performance management in an all-round way,the ecological environment of unit operation has changed dramatically.The scope of application of internal control in administrative institutions is facing the development requirement of expanding from economic activities to all business activities and internal power operation,and the realization of original functions is also facing challenges.The application scope and function expansion of internal control in administrative institutions need a complete theoretical framework.But up to now,internal control of administrative institutions has not yet formed a unified and complete theoretical framework of internal control of administrative institutions.The original research perspective and current development requirements are in a state of conflict and fragmentation.How to summarize the theoretical framework of internal control of administrative institutions suitable for China's national conditions has become the key problem to be solved urgently in current theoretical research.Therefore,starting from the understanding of the basic concept of internal control in administrative institutions,based on the summary and analysis of the connotation and limitations of the concept of "power checks and balances",this paper proposes that the internal control of administrative institutions should focus on the generation and response of uncertainty,and integrate the concept of "information" and"system" as a new concept of the development of internal control in administrative institutions.At the same time,this paper puts the internal control of administrative institutions in the perspective of a complete public organization system,combines the connotation of balanced development of organizations,and studies the connotation,subject,object,objective,elements and construction standards of the internal control of administrative institutions in order to explore and construct a theoretical framework that can explain the current practice of internal control of administrative institutions.The theoretical framework of internal control of administrative institutions with comprehensive explanatory ability can provide enlightenment for further optimizing and improving the policy requirements of internal control of administrative institutions.In order to verify the rationality of the theoretical framework of internal control of administrative institutions,this paper also makes an empirical test on the conformity between the framework of internal control elements of administrative institutions and the current practice of internal control of administrative institutions in China,as well as the internal relationship between internal control and uncertainty of administrative institutions.In this paper,inductive deduction and grounded theoretical case studies,structural equation models,linear regression empirical research methods are mainly used in the research process.The full text is divided into eight chapters.The contents of each chapter are briefly analyzed as follows:The first chapter is the introduction.This part introduces the research questions,research objectives,research significance,research ideas,research methods and basic research framework and content.The second chapter is literature review.This part systematically reviews the current development of internal control theory in China's administrative institutions and foreign government fields,and summarizes the representative viewpoints,limitations and disputes of existing research on the connotation,objectives,elements,construction content and evaluation of internal control in administrative institutions.The third chapter is the basic hypothesis and theoretical basis of internal control of administrative institutions.Based on the analysis of the limitations of the concept of"power checks and balances" in the internal control of administrative institutions from the perspective of public fiduciary responsibility and the challenges brought by the full implementation of performance management,this part clarifies the core position of uncertainty in the theoretical framework of internal control of administrative institutions,and analyses the connotation of the concept of internal control that takes into account both the changed”information view" and the "system view",and at the same time on the basis of constructing the model of planning and control elements in public organization system,the relationship between internal control,policy control and operation control is comprehensively analyzed.The fourth chapter is the exploration and verification of the basic elements of internal control in administrative institutions.From the perspective of public organization system,starting from the exploration of the law of uncertainty response,and relying on the grounded theoretical analysis of four typical cases of internal control construction in administrative institutions,this part forms a theoretical framework of internal control elements of units constructed by four second-order genera and 14 first-order genera through coding analysis.At the same time,this part further explores and verifies factor analysis of the theoretical framework of internal control elements of administrative institutions by using the opportunity of internal control evaluation in 2017,and tests the conformity between the framework and the current internal control practice,as well as the validity of differentiation and convergence between elements and indicators.The fifth chapter is the empirical test of the relationship between internal control and uncertainty in administrative institutions.Starting from the understanding of the relationship between internal control and operational uncertainty in administrative institutions,this part conducts structural equation tests on the path relationship between the elements of internal control and operational uncertainty in administrative institutions.At the same time,on the basis of using principal component analysis method to construct the comprehensive index of internal control of administrative institutions,this part also carries out an empirical regression test on the relationship between the comprehensive index of internal control of administrative institutions and uncertainty,and further analyses the mechanism of internal control of administrative institutions to deal with uncertainty;The sixth chapter is the basic theoretical framework of internal control in administrative institutions.Regarding the emergence and response of uncertainty as the core,centering on the connotation of realizing organizational equilibrium,integrating the knowledge of value rationality and organizational rationality,according to the internal control concept of "information view" and "system view",and combining with the concrete practice characteristics and empirical results of internal control in administrative institutions,the connotation,subject and object of internal control in administrative institutions are discussed.The contents of the basic theoretical framework,such as objectives and elements,are analyzed and explored.The seventh chapter is the construction logic and standard of internal control in administrative institutions.Based on the position and role of:internal control in the model of planning and control elements,this part makes an essential analysis of the experience of internal control in administrative institutions at the unit level and the business level,and puts forward that internal control in administrative institutions should define the construction standards around the organizational structure level and the organizational operation level.The organizational system environment in which the essential functions of the internal control system of public institutions can be brought into play;The eighth chapter is the conclusion and prospect of the study.This part summarizes the conclusions of the study,explains the limitations of the study,and looks forward to the future research direction of the internal control of administrative institutions from the perspective of excavating the Chinese cultural background of internal control,expanding the macro-policy function of internal control,and strengthening the effect of internal control implementation.This paper fully draws lessons from finance,economics,public management,political science and other disciplines,and draws useful theoretical content from the theoretical framework of internal control of administrative institutions.The possible theoretical research value is as follows:First,by comprehensively comparing the connotation similarities and differences and scope differences of risks and opportunities,risks and uncertainties,artificial uncertainties and objective uncertainties,this paper changes the risk orientation and power balance concept of internal control,puts uncertainty at the core of the understanding of internal control concept,and explores the formation of the internal construction concept of"information concept" and "system concept",and clear the status and role of internal control in the overall organizational system;Second,based on the summary of China's practical experience,this paper summarizes and refines the uncertainty response law reflected in the current internal control construction,and verifies the actual effect of the current internal control in the uncertainty response.Third,based on the understanding of the connotation and scope of uncertainty and the response regularity of uncertainty,this paper explores and constructs the theoretical framework of internal control of administrative institutions,including the basic connotation,control subject,control object,control objective and control elements.The possible practical value of this paper lies in:First,this paper provides enlightenment for the revision and improvement of internal control policy documents of administrative institutions.In the Guiding Opinions on Promoting the Construction of Internal Control in Administrative Institutions in an All-round Way and the Outline of the 13th Five-Year Plan for Accounting Reform and Development,China proposes to expand the scope of application and internal functions of internal control in administrative institutions and to expand the internal control of administrative institutions from economic activities to operational activities and internal power operation.Through the analysis of the concept of internal control of administrative institutions from the perspective of public fiduciary responsibility,this paper finds out the influencing factors that restrict the scope of application and the expansion of internal functions of administrative institutions,and then clarifies the development path under the new concept of internal control.Second,this paper provides direction guidance for the specific practice of internal control of administrative institutions.At present,the relevant policy documents of internal control of administrative institutions focus on economic activities.With the continuous development of the scope of internal control construction of administrative institutions,the original policy system requirements are difficult to meet the practical needs.This article fully combines the current challenges faced by the practice of internal control of administrative institutions in China,and provides the elightenment on how to expand the scope of application of internal control of administrative institutions in terms of construction objectives,construction principles and construction methods.Third,this paper can provide theoretical reference for the practice development of internal control of the government at the macro level.The function of the whole government can not be brought into full play without the micro-unit subject.Therefore,in order to construct the macro-government internal control system,it is necessary to establish and improve the internal control system of administrative institutions as an integral part of it.Therefore,the theoretical framework of internal control of administrative institutions proposed in this paper can promote the practice and policy development of government internal control to a certain extent,and lay a foundation for the internal control to play a more macro-control function.Of course,there is also a research space to be improved.Although this paper tries to explore the Chinese characteristics of the internal control of administrative institutions,and.combined with the current practice of internal control of administrative institutions,it is expected to build a theoretical framework of internal control of administrative institutions with practical interpretation ability and theoretical comprehensive understanding ability,but as a whole,the exploration of this paper is still preliminary.In terms of research content,limited by the constraints of the current practice of internal control in administrative institutions on the scope of economic activity construction,this paper can only put forward the construction ideas and requirements of internal control in the sense of comprehensive scope in theory,but lacks the support of specific cases in reality.Therefore,with the further development of the practice of internal control in administrative institutions,it is urgent to further summarize the cases and verify the theory,so as to verify the construction of internal control theory in administrative institutions.In terms of research methods,case studies and large sample empirical analysis based on practice with Chinese characteristics still need to be strengthened,so as to analyze the influencing factors and implementation effects of internal control construction in administrative institutions. |
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