A Study On HW Internal Control Evaluation System Construction

In December,2012,the Ministry of Finance issued Internal Control Specification(Trial)for Administrative Institution to fully standardize administrative institution risk assessment and control method,unit internal control,business internal control,assessment and supervision etc.These policies and methods were implemented on January 1,2014.It marks the increasingly perfection of internal control specification construction for administrative institution in our country,and it will promote the development of internal control construction in the administrative institution.Administrative institutions,an important part of Chinese unique administration management system,perform the supervision over law enforcement and some social management functions assigned by the country and play an important role in increasing social benefits,meeting the social culture,education,science and sanitation etc.However,in recent years,quite a few administrative institutions have serious problems,like failure to observe the law,slack law enforcement,corruption and inefficiency.These problems seriously affect the quality and quantity of public goods and public service for the society.Various causes lead to the problems of the administrative institutions.Most importantly,the existing internal control has defects and needs to be assessed and adjusted.HW is the directly-sending agency of the Ministry of Water Resources,which exercises the water administrative management of Huai River Basin on behalf of the Ministry of Water Resources,and it is a public institution with administrative function.For a long time,HW sticks to water-control by law by establishing the internal control system and tries to improve water-control efficiency and effect.Finally,it gets the gratifying achievements.However,Administrative Institutions Internal Control Specification(trial implementation)is used to evaluate HW existing internal control shortcomings and improve the internal control.Based on Administrative Institutions Internal Control Specification(trial implementation),the paper uses the methods of normative research and empirical research to sort the relevance literature at home and abroad at first.Based on the clear study ideas,it systematically considers HW internal control situation,summarizes the problems and explores the causes.It proposes the control assessment objective,object,content,principle,method,procedure,control assessment organization construction and assignment of responsibility and other assessment organizational systems based on HW property and function.Then the evaluation index system framework and content are built with analytic hierarchy process and fuzzy comprehensive evaluation method,thus the assessment model and weight assignment are determined.Finally,HW unit internal control special assessment is used to verify the control assessment organizational system and index system designed by the paper.It is expected to optimize HW internal control.