Research On Construction Of The Internal Control System Of Operation Of Powers In China’s Government Departments

Since the U.S. Enron events, countries around the world are starting to pay moreattention to the research and application of the enterprise’s internal control. Especiallyin European and American developed countries, the enterprise’s internal controlresearch has got remarkable achievements. At the same time, the idea of internalcontrol has also attracted the attention of managers from government departments andis gradually introduced into public sector in recent years. The Report of The17thNational Congress of CPC pointed out that:"To persist in tackling the problem in acomprehensive way, punitive and preventive measures, focusing on the principle ofprevention, while resolutely punishing corruption, pay more attention to the root ofthe problem and the prevention, more focus on institution building, expand the workareas of prevention of corruption from the source, form a system of anti-corruptioninstitution and a authority to run the monitoring mechanism." To fight againstcorruption in an institutionalized way has got more and more attention recently.Meanwhile, the essence of internal control, which comes from enterprise management,by its very nature, is that by setting a series of internal management institutions andregulations to prevent corruption. Thus, the focus of government’s punishing and preventing corruption system has gradually changed from punishing corruption intointernal mechanism construction, from passive and afterwards monitoring into activeand advanced prevention. It requires us to expand the construction of internal controlof power operation from central government to local government with both theadvanced and mature enterprise’s internal control principle and the consideration ofdifferent government departments’ characteristic.However, looking the history and current situation of the management of China’sgovernment departments, the establishment of the frame of the concept of internalcontrol, which evolved from enterprise management, is not yet clear, its applicationpractice is mostly limited to enterprises, auditing, accounting, banking and other fields,and currently it does not produce a larger positive impact on the management ofgovernment departments. Meanwhile, due to the immaturity of the theoreticalresearch, the research level of the internal control of Chinese government departmentsis far away from the research progress of enterprise’s internal control, especiallylacking of a deep study of the construction of the internal control system of operationof powers in China’s government departments, not conducive to the transformation ofgovernment functions and the improvement of work efficiency. In addition, althoughwe issued the "Internal Control Standards" and other documents, in the constructionof internal control system though the country, the construction of the internal controlsystem of the government departments still be blank, its practical activities is also lackof standardized and unified program of construction, limited to exploration of thelocal governments at all levels to explore the construction of internal control systemof their own path.Based on the practice of construction of the internal control system of operationof powers of Binhu District of Wuxi, this paper summarizes the experiences andpractices of Binhu District to carry out the construction of internal control system inrecent four years, and specifically analyze the "Binhu mode" which has begun to takeshape, with the theory of public administration ethics, public liability theory, thetheory of government tools, the theory of humanity assumptions, the reconstructinggovernment movement. And then combined with a number of instances, this article point out the positive results of the work in government departments generated by theconstruction of the internal control system, and through individual interviews andacceptance check, sum up the current problems still existing in the governmentdepartments to carry out the internal control system, then put forward suggestions.