Research On Internal Control Of Street Office In China

Street office in China as the "nerve" of urban grass-roots organization and management bodies and urban governance, which is very important, at present the reform has become the focus of the reform of the government and academic research. However, the streets of the office of the internal control the drawbacks of management also have been gradually exposed, appeared in the management above on the internal control system, organizational structure and authority and responsibility allocation is not appropriate, not to establish a mechanism to fully discover in risk, separation of incompatible duties control are lack of, budget control and evaluation of strict control, internal control monitoring operation not valid phenomenon. In addition, the 2012 "internal control of the administrative units(Trial)" promulgated, the specification also did not form a special application of the code of internal control of the streets, the applicability is not enough. Thus, the specific for the street office within the theoretical control of the research is still almost blank, the internal control of our country street office further research, is imminent.The thesis adopts literature analysis method, normative analysis method, case analysis and other research methods, on street offices in China internal control definition, objectives, principles and factors and its realization of the path are defined and the research, from the point of the streets of the office of the internal control of the five elements, select the Yangtze River Delta cities on behalf of the j Street office, for example, from the three dimensions of neighborhood offices and the district government, subdistrict offices and neighborhood offices and community of street offices in China internal control problems, problem analysis and improvement are studied.This paper, based on COSO report, "basic norms of internal control", "administrative institutions internal control standards(Trial)" as the basis, using the theory of internal control in the application value, this paper selects the case where the city has certain representativeness, in the method of innovation, content innovation, from the perspective on innovation, provides innovative ideas and feasible mode for China’s streets of the office of internal control theory and practice research, to strengthen the construction of internal control of the office of the streets, to regulate the administrative behavior, improve work efficiency and service capabilities, reduce and avoid risks, is of great significance, so as to provide a reliable basis for street offices in China the internal control policy and Practice for the departments of our government. In the aspect of academic value, this paper studies the internal control in our country, the office of the streets of path and model(such as the neighborhood offices and the district government, subdistrict offices and neighborhood offices and community of the three internal dimensions of the research and analysis), based on the policy background of our country deepening internal control of administrative institutions, especially in the streets of the office of internal innovation, enrich the characteristic of our country on the streets of the office of internal control of, for the administrative institutions internal control standards(for Trial Implementation) "(CaiKuai [2012] 21) and other laws and regulations norms under the amendment to provide the content.