The Research On The Framework Of Government Internal Control In The Perspective Of Service-oriented Government Governance

In order to urge the government to fulfill public accountability better,government theory proposes the idea of establishing service-oriented government.Service-oriented government stresses that the government should achieve the goal ofadministrative legalization, efficient operation, officials honest and informationtransparency when provides service to citizens. China is campaigning for the samegoal. The party’s18th made it clear that the construction of service-orientedgovernment is the necessary requirement to promote the superstructure adapts toeconomic basis, and is the urgent requirement of enhancing the government’s publicservice level and administrative efficiency. However, the factors of imperfectinstitutional system, inadequate institutional mechanisms and so on in the process ofgovernance hindered achieve service-oriented government seriously. Internalgovernment control is an important part and governance tools of governmentgovernance, and also is the infrastructure of improve government governance.Effective government internal control can improve governance effect significantly.Therefore, construction of government’s internal control framework system isextremely urgent.Based on the theory of the public trust, the internal control and the governance,this paper first analyses the necessity of construction of government’s internal controlframework, and the relationship with service-oriented government, and elaborates thegovernment’s internal control plays an important role in service-oriented government.Secondly, according to the requirement of service-oriented government, that isadministrative legalization, efficient operation, officials honest and informationtransparency, this paper constructs the government’s internal control objectives andformulation and implementation principle, which lays the foundation for theconstruction of government’s internal control elements. Thirdly, focused onservice-oriented government, combined with the current governance characteristics,and learn COSO internal control elements, this paper builds government’s internalcontrol elements from control environment, risk assessment, control activities,information and communication and monitoring. Finally, we use the questionnairesurvey to83people from governmental staff, enterprise staff and researchers inuniversity who understand the activities in the government and the government internal control. In the Likert five scale form, the respondents score the severity ofgovernment governance before and after the internal control. It has a big differencebetween the two column. Therefore, the internal control which is in the perspective ofservice-oriented has been approved. It can make a useful contribution to achieve thegoal of administrative legalization, efficient operation, officials honest andinformation transparency.