The Research On Optimizing Internal Control Of Tax Administration In Liling IRS From The Perspective Of Authority And Responsibility Relation

In China, administrative institutions are the leader of social development. The level of internal management decides the development of administrative institutions,even make a difference to the national economy trends.In the fourth annual session of the 12th National People's Congress and the fourth session of the 12th National Committee of the Chinese People's Political Consultative Conference in 2016, some hot spots like comprehensively deepen reforms and institutional mechanism for anti-corruption, reflect the commitment of government to punish corruption, and the future of the national administrative reform. Meanwhile, it also puts forward higher request for administrative institutions, which means administrative institutions are facing new and greater challenges. The distribution of power and responsibility, as the basic element in the environment of internal control, has an effect on the environment of internal control during its process of distributing. Building a harmonious system of distributing the power and responsibility, can help to build and perfect the internal control environment, and then guarantee the normal and effective operation of internal control system. Therefore, the study of the distribution of power and responsibility in internal control system is very important.In this paper, with the guide of "internal control standard in administrative institutions (Trial)", we talk about the importance of government internal control,and reflect of the power and responsibility in internal control, on the basis of principal-agent theory, power balance theory and administrative accountability theory. Then, we notice the present situation of Liling IRS's internal control from the perspective of the distribution of power and responsibility. It faces the problems like unequal rights and responsibilities, overlapping mandates, and responsibility, which is difficult to pursue. By the analysis to the present situation, we find the answers of problems, including the lag of system, unreasonable organization and fail standards. So, we put forward appropriate measures from three aspects, like the organizational structure, the power and responsibility, as a basis for building a sound internal control system.This paper aims from the perspective of power and responsibilities to carry out research of internal control in Liling IRS, and improve the ability of internal control, and build a legalization,efficient and clean-fingered government. We hope the paper will be useful for the construction of internal control of administrative institutions.