Constructing And Implementing The Evaluation Index System Of Internal Control Of Administrative Institutions

With the deepening of reform and opening up and promote, the rapid development of China’s economy into the fast lane, and in just three years is a remarkable achievement, and now, although China has become the world’s second largest economy, but at the same time We must recognize that the operating mechanism of the administrative institutions have not kept pace with economic development, more and more exposed the shortcomings, it has been difficult to adapt to the needs of economic development. In recent years, China’s academic research institutions administrative internal controls for very little emphasis on the administrative units of internal control is also far enough to expose the problem can not be solved in time, this science of public resources, the rational allocation a certain impediment. Eighteen since our efforts continue to strengthen anti-corruption, anti-corruption has become a hot topic in the current society, the general secretary Xi Jinping called for corruption remediation efforts have been strengthened, while preventing corruption mechanism as soon as possible, the gradual deepening of corruption punishment and prevention work the power system locked cage, so that the effectiveness of the law play. Initially built "administrative institutions within the control specification (Trial)" the basic framework for the public sector since the introduction of the internal control system, the specification in force since 2014, effectively guide the internal control system related businesses, which is the administrative institutions within the control mechanisms towards a very critical step. The regulations for the construction and development of China’s administrative internal controls pointed out the direction, is to improve the internal control system, an important part of our country.In recent years, despite the theoretical and practical aspects of administrative institutions of most of the internal control have made a very significant achievement, but we also need to recognize the lack of objective existence which, so far has not built up a relatively complete theoretical system, knowledge about the administrative institutions of internal control there is no consensus, there are still some debate in academia. And, in this regard has been made of the research results is quite limited, we can not meet the needs of the practice, but also need to continue to enrich, to ensure the efficiency and effectiveness of internal control implementation. Internal administrative control units belong to a very complex system, set design, implementation, and other aspects to improve as a whole, internal control evaluation plays an important role in this process plays a connecting role. Design and implementation of internal control must be judged by its rationality evaluation, to provide the appropriate basis for subsequent improvement. Thus, the success of the internal control evaluation for building the entire system of internal control indicator has a very important role, directly related to the success or failure of the entire internal control system. At the same time, internal control evaluation is a dynamic process that requires comprehensive organization for objective evaluation of internal control, internal control system throughout the entire implementation process. And lack found in this process, it is possible to provide the most fundamental basis for the subsequent improvement of the internal control system, and reasonable control within the scientific results of the evaluation of internal control will be implemented have a direct impact. From this perspective, the administrative institutions first need to build a complete system of internal control evaluation.This paper describes the administrative units of the reality of the development of internal controls, the control objectives, controls the body, control elements, control principles and other aspects of the comprehensive summary analysis, and actively learn from foreign and Chinese enterprises outstanding development experience in this area and mature theory, targeted administrative units on our evaluation of the internal control system were discussed. And a view of the actual situation in the transport sector, as a basis to construct the corresponding evaluation system, and the integrated use of AHP and fuzzy comprehensive evaluation of its internal controls to evaluate the situation. Mainly includes the following aspects: First, the internal control study of administrative institutions at home and abroad were summarized, clear basic situation of internal control and its own characteristics; Secondly, the administrative institutions of internal control evaluation system for the theoretical analysis, the definition of internal control evaluation system content, objectives, functions, and combined with our internal institutions of administrative control features, design evaluation, constructing evaluation index system of internal control of administrative institutions; again, based on the above system built to a transportation sector perspective, introduction The basic situation of a transport sector, a traffic department of internal control were analyzed to establish the corresponding evaluation index system and fuzzy evaluation method and AHP internal control evaluation of a case of the transport sector model for quantitative data analysis, surface, evaluation of the way the text is converted to deep, quantitative, so to more accurately for a transport sector to make concrete and effective internal control evaluation; and finally, summarize ideas come to specific implementation of administrative units and corresponding internal control evaluation system safeguard mechanism, and this paper summarizes prospects for future research directions. This paper is divided into six chapters Overall, the core content of each section is as follows:The first part of the introduction. Paper introduces the background and significance of the opening of the research and concluded, combed the research trends and achievements in this field at home and abroad, and to put forward research ideas and innovation of this paper.The second part, the administrative institutions of internal control evaluation theoretical basis. This chapter is part of the full text of the theoretical groundwork, mainly on the administration of internal control institution meaning, objectives. principles and specificity, and to illuminate the administrative institutions of internal control evaluation of the meaning, objectives and role of internal control evaluation of theoretical analysis.The third part, to build administrative institutions internal control evaluation system. In this part of the goal-oriented and feature-oriented evaluation model for analysis, and combined with our administrative institutions within the control of the characteristics of administrative units proposed for internal control evaluation model, the basic principles of constructing the evaluation system as well as specific indicators.The fourth part, the administrative institutions to build internal control systems specific application. This section will be constructed above the administrative institutions of internal control evaluation system for a specific application to the transport sector, the administrative institutions of a transport sector internal control evaluation system to build. This section is divided into three sections:Firstly, the basic situation of a transportation sector; secondly, the internal control status of a transport sector construction were introduced and analyzed, and then the department of internal control evaluation build targeted establish indicators to provide resources for the construction unit case internal control evaluation system of administration; and finally, the use of fuzzy comprehensive evaluation method and AHP internal control department of a traffic modeling evaluation and analysis, assessment of internal control language conversion precise figures, so as to more accurately a traffic department of internal control evaluation.The fifth part, the administrative institutions of the implementation of the internal control evaluation system. On the basis of the above comprehensive, in-depth analysis, combined with the characteristics and the actual situation of internal control of administrative institutions, put forward specific implementation measures and safeguard mechanisms, including evaluating subject, point the cycle, evaluation procedures and the final report of the four main aspects ??The sixth part, the results and outlook. This part of the paper summarizes research results presented deficiencies and limitations of this article, the last prospect for future research directions.