Research On Construction Of Internal Control Frame System Of China's Government Departments

Three decades of reform and opening up, China has made remarkable economic development of the great achievements in economic output jumped more than Japan, Germany, Britain and France and other developed countries, second only to America's second largest economy. However, the rapid economic development could not cover up the existence of many problems in the administrative system, such as government functions is not clear, administrative inefficiency, loss of control of government power, corruption and serious. Therefore, China urgently needs to promote administrative reform; strengthen the government's sense of service, innovate the government management system, building legal-oriented and service-oriented government. Internal control practices in the Government proved that sound and effective internal controls are important measures in strengthening internal management, improving efficiency in the use of public funds and level to serve the people (Liu Yuting,2008).As a government department of internal controls starting point for research, build a system of internal control framework is clearly a key issue to be solved. However, domestic scholars within the department for the control framework of our government system of little studied, therefore, necessary to the internal control framework of government departments for further study.In addition, with the various conditions continues to mature, is now with the government study the possibility of internal controls. On the one hand, in recent years as China's rapid economic development, internal management issues become increasingly prominent, especially in 2008, full-blown global financial crisis further exposed the domestic and foreign enterprises in the internal management of many problems, in this context, the Ministry of Finance in conjunction with the Commission, the Audit Commission, China Banking Regulatory Commission, China Insurance Regulatory Commission, respectively, in 2008 and 2010 formulated the "Internal Control Standards" (hereinafter referred to as the "basic norms") and "internal control supporting Guidelines "(hereinafter referred to as" complete guide "), the system of internal control practices to government departments to establish internal control system of norms of research provides a theoretical basis. On the other hand, with the United States and other Western countries in recent years, the continuous progress of government reform, they are within the control area in the government sector has made many achievements to internal control of our government departments to provide a practical reference.Starting point and goal of this paper is to study how to build a government department to adapt to China's national conditions internal control framework. Around this basic proposition, this study focuses on the following aspects:First, the paper defines the concept of relevant government departments, specifically the relevant government departments and social organizations, in both summarized the characteristics of government departments, government departments and enterprises clearly difference, for the following internal control framework to build system of government basis; Secondly, this absorption in a reasonable scientific concept of internal control based on the combination of the characteristics of government departments, government departments to build the internal control concepts, objectives, principles and elements of the core of the government system of internal control framework; Finally, in the context of the characteristics of government established on the basis of national legislation for the protection of the internal audit assistance, information disclosure as the starting point, the external audit of internal control to facilitate the implementation mechanism.This paper is divided into five parts, in accordance with chapter is organized as follows:The first part, introduction. This section describes the background of this study and research significance, summed up the literature review, describes the research purposes and research ideas, summarized the main contributions of this paper.The second part, the relevant government departments to define the concept and its characteristics. First of all, this part of the government departments and relevant social organizations to define the concept of a clear government departments, meaning that the government departments and related organizations difference, combined with the reform of institutions in China the latest progress of the institution for a clear division of. Then, this section summarizes the characteristics of government departments, including: target characteristics, the characteristics of sources of funds, principal-agent relationship between the characteristics and the characteristics of the legal limit, for the following internal control framework for building a system of government basis.The third part, our system of government internal control framework. This section is the core of this article to study how to adapt to China's national conditions to build the internal control framework of government departments. This section, drawing on internal control based on the theory, combined with the characteristics of the internal control of government departments, government departments and through comparative analysis of the difference between the internal controls was constructed with government departments of internal control concepts, objectives, principles and elements of the core government departments, the internal control framework.The fourth part, the implementation of the government departments of internal control mechanisms. Implementation mechanism is to promote the implementation of government departments, the importance of internal control safeguards. This section discussed above, based on the combination of the characteristics of government departments, and established a national legislation for the protection of the internal audit assistance, information disclosure as the starting point, the external audit of internal control to facilitate the implementation of mechanisms to effectively promote our government the effective implementation of internal control department.The fifth part, conclusion. This section summarizes the main conclusions of this paper, the field of vision of the future prospects, proposed limitations and shortcomings of this article, pointed out the direction to improve follow-up study.