Evaluation Of The Effectiveness Of Internal Control Of Government Departments

Evaluate the effectiveness of internal control of government departments is an important part of internal control, internal control is again controlled. With the in-depth study of the internal control of government, policy makers increasingly clear understanding:Building Government departments internal control system helps to improve efficiency in the use of public funds, and enhance the ability of government departments to resist risks, prevention of corruption in among first place. At present, our internal control of government departments has been noticed, but not perfect evaluation system is a bottleneck restricting the further development of an unavoidable focus of this paper is proposed research. A combination of the subject real city, from building A city evaluation index started the effectiveness of internal control, using AHP and fuzzy mathematics evaluation of internal controls A comprehensive evaluation of the city, and strive to explore a Chinese government departments to improve and perfect the internal control feasible way of effectiveness. In this study, theoretical and practical value lies in the following three aspects:First, this study helps to improve our internal control level government departments. By constructing the evaluation index system and the use of fuzzy mathematics City A comprehensive evaluation of our government departments to improve the level of internal control provides a quantifiable improvement of the road.Second, the government can improve our internal control from the theoretical level. Over the years, our internal control study achieved a lot, but the literature on its effectiveness evaluated more in the corporate sector, government internal studies are few, especially for the evaluation of the effectiveness of virtually blank internal control of the government, which our government internal control the development is a major constraint factors.Third, you can promote the construction of the internal control system of norms of government departments in China. At present, our internal control of government departments has been noticed, but what kind of government departments, the internal control system is the most reliable and effective, the existing internal control system how to refine and improve, there is no standard to follow.A municipal government as the country’s first pilot unit internal control mechanism, the government undertakes to improve the effectiveness of internal control, to improve their situation, build service, challenges exemplary government. Therefore, A city must be established in line with the actual construction of internal control effectiveness evaluation system, in order to gradually improve the internal management level A City to promote healthy long-term development A city internal control system. This paper is divided into five parts.The first part, to elaborate on the research background and a clear purpose, through the analysis of the situation at home and abroad, ask questions, the basic idea of this project, the researchers determined.The second part, from government departments of internal control overview, the effectiveness of internal controls and effective internal controls, evaluate the effectiveness of internal control outlined government departments, the need to evaluate the effectiveness of internal control four aspects of government departments introduced and studied the correlation basic concepts and basic theory for the study of the full text provides a strong support.The third part, through the A Municipal Development Status evaluate the effectiveness of internal controls and widespread problem in general discussion and analysis, based on COSO internal control reporting requirements of the overall framework, fully consider the actual situation of internal controls A city constructed a line with China’s national conditions inside a city government control evaluation index system. Indicator system is divided into three levels, including an index5, two indicators subdivided into18, three indicators55, and the other set126specific requirements for specific quantitative indicators to provide a standard.The fourth part, according to the factor analysis, the system determined that quantitative indicators, experts empowerment, data collection, data calculation, the results of the analysis of ideas, using fuzzy comprehensive evaluation method A city evaluation of internal control effectiveness, and the results were the corresponding analysis. The fifth part of the full text of the study to summarize and evaluate the effectiveness of the development of the internal control of government departments to be discussed.This article is a build-in paper, in evaluating the effectiveness of internal control of government departments have first explored the area, and its innovation lies in two of the following areas:Innovation Point one:government departments evaluate the effectiveness of internal control outlined proposed. This article fully learn the forefront of international research results, as well as leading Chinese enterprises in the lessons learned from the main government departments evaluate the effectiveness of internal control, objectives, methods, standards interpretation of four government departments evaluate the effectiveness of internal control.Innovation Point Ⅱ:A City of internal control effectiveness of the proposed index system. In this paper, taking full account of China’s national conditions, based on the construction of the effectiveness of internal control A city index system, and the introduction of fuzzy evaluation of internal control effectiveness of government departments were evaluated, in order to improve the internal control of our government to explore a quantified improvements road.In this paper, under the careful guidance of mentor help and Li Chang, associate professor of internal controls on government departments to carry out evaluation of the effectiveness of a lot of work, tying to build a set of scientific integrity, the effectiveness of the evaluation system is indeed feasible. However, due to their limited level author and subject in many ways ill-considered, so that the paper there are still many shortcomings, such as:the scope of the study of foreign literature is not widely evaluation choose not entirely realistic and so on.